CSR Amendment Rules 2025: Revised CSR-1 Form and Compliance Guidelines Explained

On 7th July 2025, the Ministry of Corporate Affairs (MCA), Government of India, issued a notification introducing significant changes to the Corporate Social Responsibility (CSR) regime under the Companies Act, 2013. The amendment—officially titled the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025—will come into force on 14th July 2025.

What Is the CSR-1 Form?

The CSR-1 Form is a statutory requirement for any entity intending to undertake Corporate Social Responsibility activities on behalf of a company. It must be filed with the Registrar of Companies (RoC) as per Section 135 of the Companies Act, 2013 and Rules 4(1) and 4(2) of the Companies (CSR Policy) Rules, 2014.

Major Changes Introduced in 2025 Amendment

The revised CSR-1 Form mandates additional disclosures and strengthens eligibility conditions for entities that want to execute CSR programs. Here’s a comparative look at the changes:

Entities Eligible to Register for CSR Activities

Only the following entities can now register using the new CSR-1 Form:

• Section 8 Companies (non-profit companies under Companies Act, 2013)
• Public Trusts and Societies registered under Income Tax Act, 1961 and approved under Section 80G
• Entities registered under Section 12A and approved under 80G of the IT Act
• Entities exempted under Section 10(23C) clauses (iv), (v), (vi), or (via)
• Organizations established by Central or State Governments
• Entities established under any Act of Parliament or State Legislature

Required Details for Filing CSR-1

Entities need to provide the following information while filing the new CSR-1 form:

1. Legal structure and registration details (CIN/Registration No.)
2. Full address, email ID (with OTP verification), and PAN
3. Details of whether the entity is set up by a company or group
4. Experience record in conducting similar social impact activities
5. Information about directors, trustees, or authorized persons
6. Attachments: Registration certificate and PAN copy

Declaration and Professional Certification

The new rules require a dual declaration process:

• Digital signature by an authorized person (Director/Trustee/Secretary/CEO)
• Certification by a practicing Chartered Accountant, Cost Accountant, or Company Secretary

The professional certifier must confirm that all documents are accurate, complete, and free from suppression of any material facts. False declarations may attract penalties under Sections 448 and 449 of the Companies Act, 2013.

Purpose and Benefits of the New CSR-1 Form

The revised CSR-1 Form is designed to strengthen the CSR ecosystem by:

• Preventing misuse of CSR funds by unqualified entities
• Ensuring transparency and due diligence in registration
• Holding professionals and organizations accountable for submitted data
• Encouraging long-term commitment by only experienced and law-abiding organizations

Timeline for Compliance

The revised CSR-1 Form will be applicable from 14th July 2025. All entities wishing to undertake CSR projects on behalf of any company must file the updated form from this date onward.

Consequences of Non-Compliance

Failure to comply with the updated CSR-1 provisions or filing false information may lead to:

• Penalties under Section 448: For false statements – includes fine and imprisonment
• Penalties under Section 449: For false evidence – attracts strict punitive action

Conclusion

The CSR-1 Form revision of 2025 marks a pivotal shift in India’s CSR compliance regime. Companies are urged to ensure that their implementing partners are registered under the new guidelines. Simultaneously, eligible non-profits and social enterprises must act swiftly to register through the revised mechanism. This move promises to usher in more impactful and accountable CSR practices across the country.