CSR Amendment Rules 2025: Revised CSR-1 Form and Compliance Guidelines
The Ministry of Corporate Affairs, Government of India, announced significant changes to the Corporate Social Responsibility (CSR) framework under the Companies Act, 2013 on July 7, 2025. Officially titled the Companies (Corporate Social Responsibility) Compliance Amendment Rules, 2025, these modifications came into effect from July 14, 2025.
Important update: To enhance accountability, transparency, and regulatory compliance for organizations undertaking CSR activities, the notification replaces the existing CSR-1 e-form with a newly revised format.
Table of Contents
CSR -1: What is it?
Any entity planning to carry out corporate social responsibility activities on behalf of a company is required by law to complete the CSR One form. According to Section 135 of the Companies Act of 2013 and Rule 4(1) and 4(2) of the Companies CSR Policy Rules of 2014. It must be submitted to the Registrar of Companies.
Significant modification made to the 2025 amendment.[1]
The updated CSR one form tightens eligibility requirements for organizations wishing to implement CSR initiatives and requires more disclosures.
Here is a comparison of modifications.
| Criteria | Earlier Provisions | New Provisions (2025) |
| Eligible Entity Types | Companies, registered public trusts, and societies under Section 8 | Expanded to encompass organizations founded by the government and those created by state legislatures or parliamentary acts. |
| Experience Requirement | Not required | Now, entities that are not incorporated by a business must demonstrate a three-year history of engaging in CSR-like activities. |
| Professional Certification | Not mandatory | In order to practice full-time, one must now be certified by a CA, CS, or cost accountant. |
| Digital Signature | Not enforced strictly | Required for those who are authorized to sign (CEO, director, trustee, etc.) |
Organizations Eligible to Register for CSR Activities
The revised CSR-1 form is now available only for registration by the following entities:
- Nonprofit companies incorporated under Section 8 of the Companies Act, 2013.
- Organizations registered under Section 10(23C) of the Income Tax Act, 1961.
- Public trusts and societies registered under the Income Tax Act, 1961 and authorized under Section 80G.
- Organizations registered under Section 12A and authorized under Section 80G of the Income Tax Act.
- Central or State Government entities, as well as organizations established by State Legislature or Parliamentary Acts.
Online tax filing.
Information needed to file a CSR-1
The following details must be included by the entities when submitting the updated CSR form.
- Registration information and legal structure. (CIN / registration number)
- Complete address, PAN, and e-mail address with OTP verification.
- Information on whether a firm or group established the entity.
- A Track record of carrying out comparable social impact initiatives.
- Details regarding trustees, directors, or other authorized individuals.
- Attachment pan copy and register certificate.
Professional certification and declaration.
The new rules necessitate a dual declaration process.
- An authorized individual’s Digital Signature.( Director, trustee, secretary or CEO )
- Certification from an active company secretary, cost accountant, or chartered accountant.
- The expert certifier must verify the accuracy, completeness, and absence of material misstatements in all documents. Under Sections 448 and 449 of the Companies Act, 2013, providing false statements can attract penalties.
Goals and advantages of the new CSR document.
The updated CSR-1 form aims to strengthen the CSR ecosystem by preventing unqualified entities from misusing CSR funds. It encourages long-term commitment from experienced and law-abiding organizations, holds professionals and organizations accountable for the data they provide, and ensures transparency and due diligence in the registration process.
Schedule for Compliance:
The updated CSR-1 form came into effect on July 14, 2025. Since that date, any organization undertaking CSR activities on behalf of a business is required to submit the latest version of the form.
Repercussions for noncompliance?
Organizations that submit false information or fail to comply with the updated CSR-1 provisions may face serious consequences. Under Section 448 of the Companies Act, 2013, providing false statements can attract fines and imprisonment. Section 449 imposes penalties on accountants involved in preparing or certifying incorrect information. Submission of false or misleading evidence is subject to stringent penalties under the law.
Conclusion
India’s CSR compliance framework underwent a major update with the 2025 revision of the CSR-1 form. Businesses are advised to ensure that their implementing partners are registered in accordance with the new regulations. At the same time, social entrepreneurs and qualified nonprofits should promptly complete registration under the updated process. These steps are expected to foster more responsible, transparent, and impactful CSR practices across the country.
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