Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR)

General Circular No. 14 /2021

E-file no.CSR-05/01/2021-CSR-MCA
Government of India
Ministry of Corporate Affairs

5th Floor, ‘A’ Wing
Shastri Bhawan, Dr. R.P. Road
New Delhi-110001.
Dated: 25th August 2021

All Regional Director,
All Registrar of Companies,
All Stakeholders.

Subject: – Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) -reg.

1. The broad framework of CSR has been provided in Section 135 of the Companies Act, 2013 (herein after referred as ‘the Act’), Schedule VII of the Act and Companies (CSR Policy) Rules, 2014 (herein after referred as ‘the CSR Rules’). Further, Ministry had also issued clarifications including FAQs from time to time on various issues concerning CSR.

  1. A number of significant developments have taken place since then. The Ministry has notified the mendments in Section 135 of the Act as well in the CSR Rules on 22nd January 2021 with an aim to strengthen the CSR ecosystem, by improving disclosures and by simplifying compliances. In response to such amendments, Ministry has received several references and representations from stakeholders seeking clarifications on the various issues related to CSR.
  2. Accordingly, in suppression of clarifications and FAQs issued vide General Circular no. 21/2014 (dated 18th June 2014), 36/2014 (dated 17th September 2014), 01/2016 (dated 12th January 2016) ,05/2016 (dated 16th May 2016), clarification issued vide letter dated 25.01.2018 and General Circular no. 06/2018 (dated 28th May 2018), a set of FAQs along with response of the Ministry is provided herewith at Annexure for better understanding and facilitating effective implementation of CSR.
  3. This issues with the approval of competent authority.

Yours faithfully,
(Shobhit Srivastava)
Deputy Director (CSR Cell)

Copy to:

  1. E Governance for uploading on MCA website
  2. Guard File.

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