Glossary · Compliance & Registrations
CSR-1 Filing
Form CSR-1 — a one-time registration form filed by companies to register their CSR projects with the Ministry of Corporate Affairs.
Companies that meet the CSR threshold (Section 135) — net worth above ₹500 crore, or turnover above ₹1,000 crore, or net profit above ₹5 crore — must spend at least 2% of average net profits on CSR activities. CSR-1 was replaced by a simpler self-declaration on the MCA portal in 2021 for most companies. Annual CSR spend and impact must be reported in the Board's Report (Annexure B) and filed via Form CSR-2.
Examples
A listed IT company with ₹10,000 crore turnover registers its CSR project on the MCA portal and files an annual CSR-2 report detailing the spend.