Who shall file CSR 1 ?
An NGO established under Section 8 of the Companies Act 2013 or a registered society or a registered trust, working under Central Government or State Government. Any NGO established under an Act of a State legislature or Parliament.
Why CSR Registration is needed ?
CSR funds can be utilised by companies which undertake CSR activities themselves, or can be granted to NGOs which companies outsource their CSR activities to. For this purpose, the concerned NGOs will be required to obtain registration as “Bodies undertaking CSR activities” with the ROC.