NGOs engaged in CSR activities may be required to file CSR reports. The specific criteria for filing depend on the regulatory framework of the jurisdiction.

Common documents may include NGO registration certificate, Memorandum of Association, Articles of Association, PAN card, financial statements, CSR policy, board resolution, and details of CSR activities.

CAs possess expertise in accounting principles, tax laws, and regulatory compliance. They ensure accurate preparation and filing of CSR-related documents, minimizing the risk of errors or non-compliance.

NGOs typically submit CSR filings to the regulatory authority responsible for overseeing CSR compliance in their jurisdiction.

NGOs may need to follow a specific format or template outlined by the regulatory authority. This can include a standardized CSR reporting form.

The CSR report should include details about the NGO's CSR policy, activities undertaken, budget allocation, outcomes achieved, and any other information specified by the regulatory guidelines.

Consequences for non-compliance can vary and may include penalties or other regulatory actions. It's crucial to adhere to the filing requirements to avoid such consequences.