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Home / NGO & Social Sector / CSR-1 & CSR-2 Filings
Last updated: 2 October 2026
Two sides of the same rule. NGOs that want to implement CSR projects for companies must register with the MCA by filing Form CSR-1. Companies covered by section 135 must spend on CSR, report it, and handle unspent amounts on time. We help both: CSR-1 registration for implementing agencies, and CSR policy, tracking and CSR-2 reporting for companies.
Section 135 of the Companies Act, 2013 applies to a company with net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more in the immediately preceding financial year. Such a company must spend at least 2% of its average net profits of the three preceding financial years on activities listed in Schedule VII, through a board-approved CSR policy. If the obligation is ₹50 lakh or less, the board can perform the CSR committee’s functions.
Companies may implement CSR directly or through implementing agencies such as trusts, societies and Section 8 companies. Under Rule 4 of the Companies (CSR Policy) Rules, 2014, these agencies must be registered with the MCA by filing Form CSR-1, and generally must hold income tax registration for exemption and donor deduction.
Companies report CSR details in Form CSR-2. Unspent amounts relating to ongoing projects go to an Unspent CSR Account within 30 days of the end of the financial year; other unspent amounts go to a Schedule VII fund within six months.
Based on section 135 and Schedule VII of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014. Last updated: 27 September 2026.
Net worth ₹500 crore, turnover ₹1,000 crore or net profit ₹5 crore
At least 2% of average net profits of three preceding years
Must file CSR-1 with the MCA
Unspent amount to Unspent CSR Account within 30 days
To a Schedule VII fund within six months
Twice the unspent amount or ₹1 crore, whichever is less
Most CSR issues arise from timing: amounts not transferred on time, or implementing agencies without CSR-1.
For NGOs, registration and tax status are checked before CSR-1 is filed.
Year-end transfer deadlines for unspent amounts are tracked.
CSR-2, the board report and financial statements tell the same story.
Related NGO services.
Needed by most CSR implementing agencies.
Unique ID often requested by CSR partners.
Annual compliance for NGOs.
A non-profit company structure.
More in this section: Society Registration in India · Charitable Trust Registration in India
We check CSR-1 eligibility for NGOs or section 135 applicability for companies.
Registration, tax and governance documents are collected.
For NGOs, Form CSR-1 is filed and the CSR registration number obtained.
For companies, the CSR policy, committee and annual action plan are put in place.
Spend, projects and unspent amounts are tracked through the year.
CSR-2 is filed and disclosures are made in the board report.
What continues through the year:
Utilisation certificates and project reports from implementing agencies.
Required for companies with larger CSR obligations for projects above the prescribed size.
Unspent amounts transferred within the prescribed time.
CSR-1 details updated if the NGO's particulars change.
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Trusts, societies and Section 8 companies that want to undertake CSR activities for companies as implementing agencies must register with the MCA by filing Form CSR-1.
Implementing agencies are generally required to hold income tax registration for exemption and donor deduction. Eligibility is checked before filing.
Companies with net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more in the immediately preceding financial year.
It must transfer the unspent amount on time: to an Unspent CSR Account for ongoing projects, or to a Schedule VII fund otherwise. Failure attracts penalties under section 135(7).
Yes, if the foundation meets the conditions for implementing agencies, including CSR-1 registration.
ACS – Director, Expertvuw Management Pvt Ltd
Drafting, registration and compliance filings are handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and registrations and approvals are granted by the authority concerned.