The rules of the Bar Council of India prohibit law firms from advertising and soliciting work through communication in the public domain. This website is meant solely for the purpose of information and not for the purpose of advertising. Kings & Alliance LLP does not intend to solicit clients through this website. We do not take responsibility for decisions taken by the reader based solely on the information provided in the website. By clicking on ‘ENTER’, the visitor acknowledges that the information provided in the website (a) does not amount to advertising or solicitation and (b) is meant only for his/her understanding about our activities and who we are.
By continuing to use this site you consent to the use of cookies on your device as described in our Cookie Policy
India Fortifies CSR Compliance: MCA Unveils Revised CSR-1 Form and Stricter Guidelines
Subscribe
Share
2 min well spent
Introduction
In a pivotal move to elevate accountability and transparency within corporate social responsibility initiatives, the Ministry of Corporate Affairs issued a notification, vide no. G.S.R. 452(E), on July 7, 2025. This notification introduces critical amendments to the CSR framework under the Companies Act, 2013. These revised regulations, officially termed as Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025, and slated to become effective on July 14, 2025. A central element of this update is the replacement of the existing CSR-1 e-form with a newly designed format, meticulously crafted to enhance regulatory compliance for all entities engaged in CSR activities.
The CSR-1 Form is a statutory requirement for any entity intending to undertake CSR activities on behalf of a company, as mandated by Section 135 of the Companies Act, 2013, and Rules 4(1) and 4(2) of the Companies (CSR Policy) Rules, 2014. The 2025 amendment to this form ushers in substantial changes, necessitating additional disclosures and imposing stricter eligibility criteria for organizations aspiring to implement CSR programs.
Key Changes in the 2025 Amendment:
The revised CSR-1 Form introduces mandatory additional disclosures and tightens the eligibility criteria for entities intending to carry out CSR programs.
Criteria
Earlier Provisions
New Provisions (2025)
Eligible Entity Types
Section 8 companies, registered public trusts and societies.
Expanded to include government-established entities and those set up under Acts of Parliament/State Legislature.
Experience Requirement
Not required
Entities not incorporated by a company must now show a 3-year track record in CSR-like activities.
Professional Certification
Not mandatory
Now requires certification by CA, CS, or Cost Accountant in full-time practice.
Digital Signature
Not enforced strictly
Mandatory for authorized signatories (Director, Trustee, CEO, etc.)
Conclusion
The 2025 revision of the CSR-1 Form marks a pivotal shift in India’s CSR compliance regime, signaling a stronger emphasis on accountability and ethical practices. Companies are strongly encouraged to ensure their implementing partners are registered under these new guidelines, while eligible non-profits and social enterprises must act swiftly to register through the revised mechanism. This transformative step by the MCA is poised to usher in a new era of more impactful and accountable CSR practices across India, ultimately contributing to greater societal good.
Listen to this article | Download Article in PDF The Supreme Court of India has ordered the liquidation of Jet Airways, after the Jalan-Kalrock Consortium failed to implement the approved resolution plan. The ruling emphasizes the finality of resolution plans under the IBC framework. Introduction On November 7, 2024, a three-judge bench of the Supreme Court, consisting of Chief Justice […]
In this article, we will analyze whether an application under Section 54C of the Code for initiating CIRP can be admitted if filed after 14 days from the filing of a Section 7 application. We will also examine whether the 14-day period under Section 11A(3) is mandatory or directory and, if mandatory, whether the time taken for approvals under Sections […]
Introduction In a significant move set to revolutionize India’s corporate rescue landscape, the IBBI has ushered in a new era of efficiency and transparency. With the immediate notification of the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Fourth Amendment) Regulations, 2025, the IBBI reinforces its commitment to strengthening the nation’s insolvency framework under the groundbreaking […]
