{"id":41920,"date":"2025-09-04T15:46:48","date_gmt":"2025-09-04T10:16:48","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=41920"},"modified":"2025-09-04T15:46:48","modified_gmt":"2025-09-04T10:16:48","slug":"difference-between-csr-1-and-csr-2-form","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/difference-between-csr-1-and-csr-2-form\/","title":{"rendered":"Difference Between CSR-1 and CSR-2 Form"},"content":{"rendered":"

Howard Bowen, an American economist, introduced the concept of corporate social responsibility (CSR)<\/a> to the world in 1953, pointing out that businesses have a moral obligation to society. It evolved in the 1950s to focus on philanthropy and charity purposes. Now, it is no longer a voluntary act or a matter of goodwill in India. Instead, it is a statutory obligation for specific companies that fall under the ambit of Section 135 of the Companies Act, 2013. To ensure transparency and proper observation of the CSR activities, the Ministry of Corporate Affairs (MCA) has mandated two compliance forms named \u201cCSR-1\u201d and \u201cCSR-2\u201d. CSR-1 is the initial step that the companies have to take before carrying out and receiving the CSR activities, whereas CSR-2 is about reporting the CSR activities undertaken by a company in a financial year.<\/p>\n

This blog will help you to understand the meaning of each form, its applicability, contents, filing process, and differences so that companies can stay fully compliant.<\/p>\n

What is CSR-1?<\/h2>\n

CSR-1 is an electronic form that mandates that the entities that are mandated to carry or wish to take the Corporate Social Responsibility (CSR) activities and receive funding from the entities file this form as registration. It became mandatory from 01.04.2021. Without this registration, NGOs, trusts, societies, and other eligible entities cannot legally receive CSR funds from the companies.<\/p>\n

Legal framework governing CSR-1<\/h3>\n