The Ministry of Corporate Affairs (MCA) has introduced a significant update to the corporate governance landscape with the notification of the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025. These new rules, set to come into force from July 14, 2025, bring about a key procedural change: the substitution of the existing e-Form CSR-1 with a newly structured version. This move is aimed at enhancing transparency, compliance, and monitoring of CSR activities conducted by implementing agencies.
A Refreshed Approach to CSR Entity Registration
As per the amendment, the new e-Form CSR-1 is to be used by entities intending to undertake Corporate Social Responsibility (CSR) activities under Section 135 of the Companies Act, 2013. It replaces the previous version of the form, bringing with it a more comprehensive structure and detailed information requirements. This step ensures only eligible and verified entities can receive CSR funds and carry out projects.
The new form must be filled out by entities such as:
Section 8 companies
Registered public trusts
Registered societies
Entities established under an Act of Parliament or State Legislature
In addition, these entities must be:
Exempt under specific clauses of Section 10(23C) or registered under Section 12A
Approved under Section 80G of the Income Tax Act, 1961
Key Features of the New e-Form CSR-1
The revised form captures a wide array of entity-specific information, including:
Nature and type of entity
Details on whether it is established by a company or group of companies
A track record of at least three years (if not company-established)
Date of incorporation and registered address
PAN and email authentication via OTP
Names and identification of directors, trustees, or authorized representatives
This detailed information helps ensure that entities undertaking CSR activities meet legal and ethical standards, and have a verifiable history of such work.
Strengthened Accountability Through Digital Signatures and Certification
One of the major additions is the enhanced declaration and verification protocol. The form must be digitally signed by an authorized person depending on the type of entity—such as a director, trustee, CEO, or representative. Further, the form must be certified by a practicing professional—a chartered accountant, cost accountant, or company secretary—who is accountable under Section 448 of the Companies Act, 2013, for any false certification.
This level of professional validation introduces greater accountability and reduces the risk of misuse of CSR funds.
Implications for Companies and Implementing Agencies
For companies, these changes emphasize the importance of due diligence when selecting implementing partners. Companies must ensure that entities they collaborate with are properly registered through the updated CSR-1 form.
For implementing agencies, this amendment signifies the need to streamline internal documentation, maintain legal registrations (like 80G and 12A), and ensure compliance readiness by July 14, 2025.