NGO Compliances

In this article we shall discuss about all the compliances that the below mentioned 3 types of charitable organisations, also known as NGOs need to follow.

COMPLIANCES OF A TRUST

1. Compulsory Audit of Accounts

When the total income of a Private Trust exceeds the limit given under the Income Tax Act, 1961 for non-taxable income, it should be compulsorily audited by a Chartered Accountant.

2. Annual Return of Income

After the accounts of the Trust are being audited by the Chartered Accountant, the audit report should be filed along with the Annual Return of income under Form ITR-7 on or before the due date.

3. Report of Foreign Contributions

Every Trust which receives foreign contributions needs to submit a report, duly certified by a Chartered Accountant and accompanied by an Income and Expenditure Statement, Receipts and Payments Account and Balance Sheet within 9 months of the closure of the financial year, to the Secretary, Ministry of Home Affairs, Government of India, New Delhi. A ‘Nil’ Report needs to be submitted if no such contribution is received during the last financial year.

4. Submission of Annual Account Statement of FC A/c

Duly certified copy of the Account Statement of FC A/c needs to be furnished within 9 months of the closure of financial year along with Report mentioned above in point 3.

5. Issue of Certificate of TDS

Where any Private Trust is deducting tax at source for payment of salaries to the staff or employees (kept for managing the Trust Property), it needs to furnish certificates of TDS to the persons on whose behalf TDS was being collected. It should be done within 1 month from the date of closure of the financial year.

6. Publication of Accounts in newspaper

Where annual income or receipts of the Trust (generated from the Trust Property) exceeds Rs. 1,00,00,000 (INR One Crore).

Documents/Details Required for GST Registration of a Trust after registration

1. PAN card of the Trust.
2. PAN card and photo of settlors.
3. Certificate of Registration.
4. Details of bank.
5. In case of leased property, the copy of lease deed for the registered office premises along with a NOC from Landlord and electricity bill/property tax receipt/water bill copy of the registered office property.
6. In case of own property, copy of sale deed along with the electricity bill/property tax receipt/water bill copy of the registered office property.
7. Appointment Proof of authorised signatory.

Compliances as per GST Law

1. Company is registered with GST Department and have valid GSTN then it has to furnish details of Sales & Purchases on Monthly Basis in prescribed form to GST department on GST Portal.
2. Have to maintain records of Sales & Purchases on Regular Basis. 
3. Have to collect GST on Sales Invoices and deposit through GST Returns with the GST Department. 
4. Have to furnish Annual GST Returns, if required or cross threshold limit for Annual Return. 

Exemptions for a Trust

Income of a charitable and religious trust is exempt from tax subject to certain conditions. The exemptions are provided to the trusts under various provisions, inter-alia, Section 10, Section 11, etc. Some of the exemptions allowed to a trust are as under:

1. Section 11 provides exemption for income derived from property held under trust wholly for charitable or religious purposes to the extent such income is applied for charitable or religious purpose in India. However, this exemption shall be subject to certain conditions.
2. In view of Section 12, income in the form of voluntary contributions received by a trust created wholly for charitable or religious purposes or by an institution established wholly for such purposes shall also be exempt from tax (subject to certain conditions).
3. Any voluntary contributions received by an electoral trust shall not be included in its total income (subject to certain conditions).
4. Income of an educational institute is subject to exemption under Sections 10(23C)(iiiab)/(iiiad)/(vi).
5. Income of a hospital or other institution shall be eligible for exemption if it satisfies the conditions prescribed under Sections 10(23C)(iiiab)/(iiiad)/(vi).

Some Additional Certificates:

80G Certificate

The 80G Certificate exempts the individuals who have made donations to the charitable trusts or the Section 8 Company fully or partially from paying the taxes. For example, a charitable organizations or trust that is registered under 12A allows an individual to avail tax exemption under Section 80G.

There is a maximum allowable deduction criterion. If the amount donated exceeds 10% of the total gross income, then the excess amount will not qualify for tax benefits.

Who can avail tax savings under 80G?

An individual who makes an eligible donation is entitled to avail tax exemption under the 80G.

Donations that are made to a listed trust and organizations only qualify for deduction u/s 80G.

Who cannot avail of tax savings under section 80G?

If the donation is made to a foreign trust, you cannot qualify for tax saving under section 80G.

The deduction cannot be claimed if the donations are made to one or more political parties.

The deduction cannot be claimed even for printing or publishing brochures, flyers, and pamphlets.

Donations by NRI if made to eligible institutions and trusts also qualify for tax exemptions under section 80G.

If the donation is made from individual’s salary and if the donation receipt carries the name of the employer, then employees can claim under Section 80G.

Donations Eligible for 100% Deduction Without Qualifying Limit

• National Defence Fund set up by the Central Government
• Prime Minister’s National Relief Fund
• National Foundation for Communal Harmony
• An approved university/educational institution of National eminence
• Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district
• Fund set up by a State Government for the medical relief to the poor
• National Illness Assistance Fund
• National Blood Transfusion Council or to any State Blood Transfusion Council
• National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities
• National Sports Fund
• National Cultural Fund
• Fund for Technology Development and Application
• National Children’s Fund
• Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund with respect to any State or Union Territory
• The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996
• The Maharashtra Chief Minister’s Relief Fund during October 1, 1993 and October 6, 1993
• Chief Minister’s Earthquake Relief Fund, Maharashtra
• Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of the earthquake in Gujarat
• Any trust, institution or fund to which Section 80G(5C) applies for providing relief to the victims of the earthquake in Gujarat (contribution made during January 26, 2001, and September 30, 2001) or
• Prime Minister’s Armenia Earthquake Relief Fund
• Africa (Public Contributions – India) Fund
• Swachh Bharat (applicable from FY 2014-15)
• Clean Ganga Fund (applicable from FY 2014-15)
• National Fund for Control of Drug Abuse (applicable from FY 2015-16)

Donations Eligible for 50% Deduction Without Qualifying Limit

• Jawaharlal Nehru Memorial Fund
• Prime Minister’s Drought Relief Fund
• Indira Gandhi Memorial Trust
• Rajiv Gandhi Foundation

How to obtain an 80G Certificate?

Registration under this section will be processed by the commissioner of Income-tax after receiving an application from the applicant in Form 10 G. The application should be accompanied by the following documents.

1. Registration Certificate
2. MOA /Trust Deed
3. NOC from the proprietor of the land where the registered office is situated.
4. Copy of the Pan Card of the Trust/Institution.
5. Copy of electricity bill, house tax receipt, or water bill
6. Proof of welfare activities pursued
7. Progress Report since the Foundation of the NGO or for the previous three years
8. The statement of accounts and balance sheet since the foundation/previous three years
9. List of contributors along with their address and PAN.
10. List of the governing body of trustees with their contact details
11. Copy of registration granted under section 12A or copy of notification issued under section 10(23)or section 10(23C)

Procedure of 80G Registration

Registration under this section will be processed by the Commissioner of Income Tax after receiving an application FORM.

• Log on to the E-filing portal of IT department
• Go to “Income Tax Forms”
• Select the Form Name as “Form 10A”
• Select the option of “Prepare and Submit Online” in submission mode.
• Fill in the details as required in the form and attach the required and applicable attachments.
• Submit the form using digital signatures or EVC as required while return filing.

 

12A Registration

The Income Tax Department grants 12A registration, one-time registration to trusts and other non-profit organizations. The 12A registration aims at exempting from the payment of income tax.

Immediately after incorporation, generally, an application for 12A registration is made. Trusts and NGOs which have obtained 12 registrations enjoy exemption from paying taxes on their surplus income. All entities can get 12A registration.

Benefits of 12A registration

The key benefit of 12A registration is the income tax exemption benefit concerning income utilization. For instance, all money utilized by a 12A registered entity for charitable/religious purposes will be considered an income application.

If the organization is registered under Section 12A, it becomes eligible to receive grants from Government and various private sectors.

Organizations registered under 12A are also eligible for availing benefits under Section 80G. NGOs have to apply separately for 80G registration.

Procedure of Application

In order to claim exemption, an NGO should make an application to the Principle Commissioner or Commissioner of Income Tax online in Form 10A by following below mentioned steps: –

• Log on to the E-filing portal of IT department
• Go to “Income Tax Forms”
• Select the Form Name as “Form 10A
• Select the option of “Prepare and Submit Online” in submission mode.
• Fill in the details as required in the form and attach the required and applicable attachments.
• Submit the form using digital signatures or EVC as required while return filing.

Documents required 

• Self-certified copy of incorporation document of Trust/Societies
•  Self-certified copy of registration with Registrar of Companies or Registrar of Firms or societies or Registrar of Public Trusts, as the case may be
• Self-certified copy of registration under FCRA, if the applicant is registered under such Act
• Self-certified copy of existing order of registration under section 12A or 12AA or 12AB, as the case may be
• In case of existing entities, copies of annual accounts for the period not exceeding 3 years immediately preceding the year in which the application is made
• Where the income of the entity includes profits and gains of business as per the provisions of sub-section (4A) of section 11, copies of annual accounts and audit report u/s 44AB for 3 years immediately preceding the year in which the said application is made
• Self-certified copy of the documents evidencing adoption or modification of the objects
• Notes on the activities of the applicant trust or institution
• If registered on DARPAN Portal, then details of such registration

Form 10A

Form 10A is a form which should be filed by entities which wish to make a registration under Section 12A. The process for applying for Section 12A registration and the process of Form 10A filing has been made exclusively online. The process of making online filing is possible only with a digital signature. For making an application under Section 12A, the digital signature of the founder or author of the trust should be affixed. To obtain registration under Section 12A, an application in Form 10A for registration of a charitable or religious trust or institution can be made. The application should compulsorily be made in the online mode. The application shall be addressed to the Commissioner of Income Tax along with the necessary

FCRA Registration

The Foreign Contribution Regulation Act 2010 is called FCRA registration, which is necessary to obtain charitable trusts, societies, Section 8 Company that receive foreign contribution or donation.

The Objective of FCRA 2010

The main objectives of the FCRA Act 2021 are:

1. Regulate the acceptance and utilization of foreign contribution by specific individuals or companies.
2. To restrict the acceptance and utilization of foreign hospitality or foreign contribution for any activities that are unfavourable to national interest and for matters related to in addition to that or incidental to it.

Procedure of Application

• The first step is the one where the online portal of FCRA needs to be accessed.
• Form FC – 3A (Application for FCRA Registration) or Form FC – 3B (Application for FCRA Prior Permission) is to be clicked on, as the case may be.
• The webpage will next present the user with an option to apply online.
• Once the Apply Online option is selected, the next step is to create a username and password by clicking on Sign Up.
• Once a username and a password have been created, and the message regarding the same is displayed on the screen, the applicant may log in to the account.
• Once logged in, the I am applying for will have a dropdown list from which FCRA Registration has to be chosen. Apply Online is to be selected next, following which Proceed Registration has to be selected.
• Next, in the title bar, the FC-3 menu is to be clicked on to start the new registration procedure.
• This gives way to the association form where the relevant details have to be entered by the applicant along with the attachments containing the following documents: –

Darpan ID (not mandatory) – Association Address – Registration Number – Registration Date – Nature of the Association – Main object of the Association Once these details are filled in along with the attachments, the submit button is selected.

• Once all the Executive Committee details are entered in, the Save button must be clicked on.
• Further, bank details will have to be provided, including bank name, account number, IFSC code and address of the bank.
• Once the bank details are entered in, all the required documents are to be uploaded in PDF format.
• The place and date need to be entered in next after which the final submission button may be selected.
• The final step is to make the online payment by clicking on that particular button. Once the payment is made and the form is submitted, no changes can be made to the said form.

(Once the FCRA registration is granted, the validity is for a five-year period. Nevertheless, it is to be noted that an application for the renewal of the FCRA registration has to be made 6 months prior to the date of expiry.)

Documents required 

• Copy of registration certificate of society or trust deed as the case may be.
• Copies of the audited statements of accounts for the last three years.
• Copies of the annual report of last three years.
• Bank Details
• List of governing body
• Name
• Father’s Name
• Occupation
• Designation
• Address
• Name of the chief functionary and his mobile Number
• Telephone Number of the office
• Copy of PAN Card of The Society /Trust

NITI Aayog Registration

It is Mandatory for All NGO/VO/Trusts to get enrolled themselves on NITI Aayog site and get Unique Id before getting any grant from Government Departments.

1. Visit – https://ngodarpan.gov.in/
2. Click on Login/Register Link and click on Sign up Option.
3. Provide Name of NGO /VO, Contact Person Mobile Number and Contact Person Mail Id. Put Security Code and Submit the request and after That Provide PAN Detail of NGO/VO.
4. You will receive OTP on Your given Mobile Number and Mail id. After verification of OTP, now generate Password for further Login Purpose.
5. Now again come to Home page and Use Sign In option for Login Purpose. Enter your Login ID and Password.
6. After Login, You will Find PAN Number and Name of NGO/VO as pre-filed.
7. Now provide following details to proceed further:

1. NGO Address
2. NGO/VO Registration authority (Under which act NGO/VO is registered)
3. Provide Registration Number and Upload RC Copy for Verification Purpose.
4. Act Name and Date of Registration under this Act
5. Now provide details of all other registration details, if registered like, FCRA Registration, GST Registration Etc.

8. Provide at least 3 Members detail of Executive Committee/ Founder Members/ Office Bearers as on date of Application.
9. Provide details of all Sources of Funds, received from Government bodies in Last 5 years.
10. Provide Detail of Key Person, who can be contacted in case of any Query.
11. Now provide details relating to NGO/VO Core area of Working with state detail. This is critical part because, you will receive grant from Government Departments according to their working area.
12. When you provide all these details. Your Profile is 100% Complete and then submits the application.
13. After submission of your application, your file is sent for Processing to the concerned officer.
14. After verification of your documents, the officer will approve your application or ask for another document if required.
15. When your application is approved, you will be allotted a Unique Id, which will be used in Future for all correspondence purpose with Government.
16. It will take approx 3-5 days time for approval of your application.

Import Export Code

IEC (Import Export Code) is required by anyone who is looking to kick-start his/her import/export business in the country. It is issued by the DGFT (Director General of Foreign Trade). IEC is a 10-digit code which has lifetime validity. Predominantly importers merchant cannot import goods without the Import Export Code and similarly, the exporter merchant cannot avail benefits from DGFT for the export scheme, etc. without IEC.

Registration Process

1. Application Form – First, you need to prepare an application form in the specified format – Aayaat Niryaat Form ANF-2A format and file it with the respective Regional office of DGFT.

2. Documents – Secondly, you need to prepare the required documents with respect to your identity & legal entity and address proof with your bank details & the certificate in respect of ANF2A.

3. Filing Application – Once your application is completed, you need to file with DGFT via DSC (Digital Signature Certificate) and pay the required fee for the IEC Registration.

4. IEC Code – Finally, once your application is approved then you would receive the IEC Code in a soft copy from the government.

Documents required

• Digital photograph (3*3) of the secretary/chief executive/signatory applicant
• Registration certificate of society/copy of the trust deed
• Copy of passport/voter id UID/driving license/PAN of the managing trustee/chief executive signing the application
• Sale-deed, in the case of self-owned business
• If the business is rented, then rental/lease agreement
• Bank certificate as per ANF 2A/ Cancelled cheque bearing blueprinted name of the applicant entity and A/c no.

COMPLIANCES OF A SOCIETY

1. Compulsory Audit of Accounts

When the total income of a Private Trust exceeds the limit given under the Income Tax Act, 1961 for non-taxable income, it should be compulsorily audited by a Chartered Accountant.

2. Annual Return of Income

After the accounts of the Trust are being audited by the Chartered Accountant, the audit report should be filed along with the Annual Return of income under Form ITR-7 on or before the due date.

3. Report of Foreign Contributions

Every Trust which receives foreign contributions needs to submit a report, duly certified by a Chartered Accountant and accompanied by an Income and Expenditure Statement, Receipts and Payments Account and Balance Sheet within 9 months of the closure of the financial year, to the Secretary, Ministry of Home Affairs, Government of India, New Delhi. A ‘Nil’ Report needs to be submitted if no such contribution is received during the last financial year.

4. Submission of Annual Account Statement of FC A/c

Duly certified copy of the Account Statement of FC A/c needs to be furnished within 9 months of the closure of financial year along with Report mentioned above in point 3.

5. Issue of Certificate of TDS

Where any Private Trust is deducting tax at source for payment of salaries to the staff or employees (kept for managing the Trust Property), it needs to furnish certificates of TDS to the persons on whose behalf TDS was being collected. It should be done within 1 month from the date of closure of the financial year.

6. Maintenance of Books of Accounts, Preparation of Financial Statements and Conducting Statutory Meetings

Documents/Details Required for GST Registration of a Society after registration

8. PAN card of the Society.
9. PAN card and photo of members.
10. Certificate of Registration.
11. Details of bank.
12. In case of leased property, the copy of lease deed for the registered office premises along with a NOC from Landlord and electricity bill/property tax receipt/water bill copy of the registered office property.
13. In case of own property, copy of sale deed along with the electricity bill/property tax receipt/water bill copy of the registered office property.
14. Appointment Proof of authorised signatory.

Compliances as per GST Law for Society

5. Company is registered with GST Department and have valid GSTN then it has to furnish details of Sales & Purchases on Monthly Basis in prescribed form to GST department on GST Portal.
6. Have to maintain records of Sales & Purchases on Regular Basis. 
7. Have to collect GST on Sales Invoices and deposit through GST Returns with the GST Department. 
8. Have to furnish Annual GST Returns, if required or cross threshold limit for Annual Return. 

Some Additional Certificates:

The process of obtaining 80G certificate, 12A certificate, FCRA certificate, NITI Aayog certificate and Import Export Code (DGFT) is the same as it was for Trusts.

COMPLIANCES OF A NOT-FOR-PROFIT COMPANY ALSO KNOWN AS SECTION 8 COMPANY

1. Filing ADT-1 .i.e. Appointment of Auditor

To take care of the company’s financial filings on an annual basis, the Section 8 Company needs to appoint an auditor mandatorily.

According to section 139 of the Companies Act, 2013, every company must inform the MCA about the auditor’s appointment in the form ADT-1.

2. Maintenance of Books of Accounts

Every Section 8 Company is obligated to maintain the books of accounts of the company. The books of accounts keep the records of the annual returns filing, etc.

3. Maintenance of Statutory Registers

All the Section 8 Companies are required to maintain the statutory records in the statutory registers. The register contains the details of members, loans and investments, and charges. Further, it provides an overview of how actively the company is working on yearly basis.

4. Conducting Statutory Meetings

Companies registered under Companies Act, 2013 need to convene statutory meetings every year on certain intervals. Statutory meetings include meetings of Shareholders, Board of Director’s meeting, etc.

5. Director’s report

Director’s report is the document that consists of the info regarding the company and its compliance along with a set of financial, accounting, and corporate social responsibility. The Board of Directors is responsible for producing this report.

As per the provisions of the Companies Act, 2013, producing director’s report is compulsory compliance for every Section 8 Company in India.

6. Preparation of Financial Statements

The financial statement of the company consists of the balance sheet, cash flow statement, profit & loss of the company and income & expenditure statement. Hence, every company is supposed to prepare the financial statements of the preceding financial year mandatorily.

7. Income Tax Returns Filing

It is imperative for every Section 8 Company to file income tax returns before or by 30th September of the next financial year. It is necessary to file income tax returns because it gives an overview of the total income of the company.

8. Filing of Financial Statements (AOC-4)

Every Section 8 Company needs to file a copy of the financial statements in the prescribed format, i.e. in the e-form AOC-4. The financial statement must be filed within 30 days from the date of the last annual general meeting held.

9. MGT-7, Filing of Annual Returns with ROC

Since Section 8 Companies are registered as limited companies, therefore, they too need to file –form MGT-7 with the ROC for filing annual returns of the company. MGT-7 must be filed within 60 days from the date of the last annual general meeting was held.

Event-based Annual Compliances of Section 8 Company

Event-based, as the name suggests, are the compliances need to be filed on the occurrence of specific events. Unlike annual compliances, these are non-periodical in nature.

The checklist for event-based compliances for Section 8 Company is as follows:

• Appointment or resignation of Directors;
• Appointment or resignation of Auditors;
• Transfer of Shares;
• Appointment of KMP (Key Managerial Personnel);
• Receipt of share application money;
• Change of Company’s name;
• Amendment in the company’s MOA (Memorandum of Association);
• Change in company’s registered address;
• Any other changes in the company’s structure, etc.

Documents/Details Required for GST Registration of a Section 8 Company After Incorporation

1. PAN card of the company.
2. Proof of identity of all the directors. Such documents include Aadhaar, PAN, Passport, Driving license or any other Government-issued identity document would be required.
3. Details of bank.
4. In case of leased property, the copy of lease deed for the registered office premises along with a NOC from Landlord and electricity bill/property tax receipt/water bill copy of the registered office property.
5. In case of own property, copy of sale deed along with the electricity bill/property tax receipt/water bill copy of the registered office property.
6. Appointment Proof of authorised signatory.

Compliances as per GST Law for Section 8 Company

9. Company is registered with GST Department and have valid GSTN then it has to furnish details of Sales & Purchases on Monthly Basis in prescribed form to GST department on GST Portal.
10. Have to maintain records of Sales & Purchases on Regular Basis. 
11. Have to collect GST on Sales Invoices and deposit through GST Returns with the GST Department. 
12. Have to furnish Annual GST Returns, if required or cross threshold limit for Annual Return. 

Compliances as per Income Tax Act for Section 8 Company

1. Income Tax Return of the company.
2. Income Tax Return of its Directors & Shareholders (advisable also file)
3. Registration u/s 12AA and 80G for availing tax exemptions.

Exemptions for a Section 8 Company

1. A general meeting may be called by giving notice not less than 14 clear days instead of 21 clear days.
2. It shall be enough for a Section 8 Company to hold at least 1 board meeting within every 6 calendar months instead of holding 4 meetings a year.
3. Recording of minutes of General Meetings, Board Meeting and other resolutions has been withdrawn. However, the minutes of meetings may be recorded within 30 days of conclusion of the meeting in cases where the company’s articles provide for confirmation by way of circulation of minutes.
4. Conditions requiring and governing appointment of independent directors have also been waived off.
5. Any person can be appointed as Company Secretary even if he/she is not a member of Institute of Company Secretaries of India.
6. The maximum limit of 15 directors and appointment of more than 15 directors by passing special resolution has been withdrawn.
7. The bar on taking up directorship in more than 20 companies has been relaxed.
8. A firm can even be a member of a Section 8 Company.

Some Additional Certificates:

The process of obtaining 80G certificate, 12A certificate, FCRA certificate, NITI Aayog certificate and Import Export Code (DGFT) is the same as it was for Trusts and Societies.

CSR REGISTRATION APPLICABLE ON ALL THE THREE ORGANISATIONS

”Corporate Social Responsibility (CSR)” means the activities undertaken by a Company in pursuance of its statutory obligation laid down in section 135 of The Companies Act, 2013.  According to it every company is required to do CSR activities which have:

• Net Worth ≥500 Crore, or
• Turnover ≥1000 Crore, or
• Net Profit ≥ 5 Crore 

Ministry of Corporate Affairs has mandated filing of eForm CSR-1 by implementing entities intending to undertake CSR activities for all CSR projects effective from 1^st April 2021. MCA has announced that eForm CSR-1 is now live for Filing on MCA Portal and advised stakeholders to file the Form as soon as possible. A unique CSR Registration Number shall be generated for all entities submitting Form CSR-1. The current article briefs the application procedure for Filing of eForm CSR-1.

The conditions for an NGO to receive CSR funds from a company only if are as follows:

• A section 8 company Registered under section 12A and 80G of the Income Tax and have at least 3 years of undertaking charitable activities.
• A registered public trust Registered under section 12A and 80G of the Income Tax and have at least 3 years of undertaking charitable activities.
• A registered society Registered under section 12A and 80G of the Income Tax and have at least 3 years of undertaking charitable activities.

Documents required

1. Copy of the registration certificate
2. Copy of the PAN of the NGO with Form CSR-1
3. DIN/PAN of the Director, Trustee, Secretary, etc. of the organization
4. Copy of the Resolution authorizing the person by the entity with Resolution number and date of the resolution
5. DSC of the person

Process of registration

1. Form CSR-1 can be filed on MCA portal.
2. Email ID of the entity shall be provided in Form CSR-1. The email-id shall be verified by One Time Password (OTP).
3. The facility of sending OTP shall be enabled only after successful pre-scrutiny of the Form CSR-1.
4. OTP can be sent to email ID against one form for maximum 10 times in a day. OTP shall be valid for 30 minutes.
5. Details of Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorised representative of the entity need to be provided in the form. 
6. It should be ensured that DIN or PAN of the above is valid and associated with the entity.
7. Mandatory attachments
   • Copy of Registration Certificate of the entity and
   • Copy of PAN of the entity
8. Form CSR-1 will be verified digitally by a Chartered Accountant in practice or a Company Secretary in practice or a Cost Accountant in practice
9. On the submission of the Form CSR-1 on the portal, a unique CSR Registration Number will be generated by the system automatically.