With the New Companies Act, 2013, in early April 2014, India became the first country in the world to make Corporate Social Responsibility (CSR) mandatory. As a result, businesses are allowed to invest all of their profits in areas such as education, gender equality, poverty, and hunger, which is an important element of any CSR compliance. Corporate Social Responsibility (CSR), is an organization’s commitment to manage the social, environmental and economic effects of its operations responsibly and in line with public and stakeholder expectations. At issue for CSR are the “societal expectations of corporate behaviour; a behaviour that is alleged by a stakeholder to be expected by society or morally required and is therefore justifiably demanded of a business” (Whetten et al. 2002: 374). Objectives: 1. To understand concept of Corporate Social Responsibility. 2. To study covid impact on CSR expenditure of different states of India. Hypotheses: H0: CSR expenditure of different states of India had not reduced in covid period. H1: CSR expenditure of different states of India had reduced in covid period. Secondary data was collected from National CSR portal. Limitation of the study: Scope of the study: Data was used for six years from 2014-15 to 2021-22. Limitations of the study were time, money and secondary research data was National CSR portal. Utility of the study: The research paper will be useful to government to make polices relating to CSR and it will be useful to research scholars to do further research. Findings: CSR total expenditure of India (all states) was Rs. 24891.63 in 2019-20 and Rs. 24865.46 in 2021-22. It reduced during covid period.