India’s CSR-1 Overhaul: New Rules Lock in Transparency for NGOs

The reforms aim to enhance transparency, prevent fund misuse, and boost confidence in India’s CSR ecosystem.

India’s updated CSR-1 requirements, effective July 14, 2025, mandate NGOs, trusts, and Section 8 companies to register via a fully web-based CSR-1 eForm on the MCA21 portal to implement corporate CSR projects.

Eligible entities—public trusts, societies, Section 8 companies, or government bodies with valid 12A/80G registrations—must provide entity type, registration date, address, PAN, key office bearers’ details, and proof of eligibility. The shift from PDF to real-time web filing eliminates physical uploads, ensuring faster approvals and better record-keeping.

Approved entities receive a unique CSR registration number, enabling them to access corporate CSR funds. The reforms aim to enhance transparency, prevent fund misuse, and boost confidence in India’s CSR ecosystem.

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