The Ministry of Corporate Affairs has notified the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025, effective 14th July 2025. The key highlight is the replacement of the existing e-form CSR-1 with a new and more comprehensive format for the registration of entities undertaking CSR activities under Section 135 of the Companies Act, 2013.
Key Points:
Revised e-Form CSR-1: The new e-form now seeks detailed information about the nature, registration status, and tax approvals (Section 80G, Section 12A/10(23C)) of entities such as Section 8 companies, registered trusts, and societies.
Enhanced Disclosures: The amendment mandates comprehensive details of authorized representatives, digital verification, and compulsory attachments, strengthening the accountability and transparency of implementing agencies.
Professional Certification: Certification by a practicing Chartered Accountant, Company Secretary, or Cost Accountant remains mandatory, reiterating the role of professionals in upholding compliance standards.
This move aims to bring greater clarity and uniformity to the CSR registration process and reinforces the government’s commitment towards robust governance of CSR activities.
For professionals and corporates involved in CSR, timely compliance with the revised e-form is essential to avoid regulatory hurdles.
