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August 26, 2021

MCA: FAQs on Corporate Social Responsibility

by CA Shivam Jaiswal in MCA Circular

MCA: FAQs on Corporate Social Responsibility

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.


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.

A number of significant developments have taken place since then. The Ministry has notified  the  amendments  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.

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.

This issues with the approval of competent authority.

Yours faithfully,

(Shobhit Srivastava) Deputy Director (CSR Cell)

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