Keep your trust, society or Section 8 company compliant with Legal Startup. A dedicated expert tracks your due dates, coordinates the audit, files your income tax return and donor statement, renews 12A and 80G, and supports FCRA and ROC filings so your tax exemption and funding stay safe.
Free call & custom quote · Professional fee + government fee, if any
NGO compliance in India means the yearly legal, tax and reporting duties of a trust, society or Section 8 company. The main ones are the income tax return (ITR-7) with an audit report, Form 10BD donor statement, renewal of 12A and 80G approvals, FCRA filings if foreign funds are received, and ROC or registrar filings. Missing them can put your tax exemption and funding at risk.
Last updated: October 2026. Due dates, forms and rules can change or be extended, and trust and society filings vary by state, so we confirm the current position before filing. This page is general information, not legal advice.
An NGO in India usually operates as a charitable trust, a society or a Section 8 company. Each is governed by a different law, but all of them must keep their records, accounts and registrations current to stay eligible for tax exemption, donations, grants and CSR funds.
Compliance generally has four layers. The first is income tax, with the return, audit, donor statement and 12A and 80G approvals. The second is the registrar, which is the ROC for a Section 8 company or the state registrar for a trust or society. The third is FCRA, if the NGO receives foreign contributions. The fourth is general governance: minutes, meetings, books of accounts and bank records.
Missing a filing does not stop the duty. It can lead to late fees, loss of exemption or even cancellation of registration. For official information, visit the Income Tax e-filing portal, the FCRA portal, the NGO Darpan portal and the Ministry of Corporate Affairs portal.
Important limits and timelines every NGO should know.
Tax, FCRA and registrar filings for trusts, societies and Section 8 companies.
ITR-7 with the audit report where it applies.
Statement of donations and donor certificates.
Keeping tax exemption and donor deductions alive.
For NGOs receiving foreign contributions.
Yearly filings with the Registrar of Companies.
Records with the state registrar.
Not sure which filings your NGO owes? Share your registration details and our experts will check them free of charge.
Why NGOs keep their filings and records in order.
On-time filing helps the NGO keep its income tax exemption.
Correct 80G records let donors claim deductions on gifts.
Donors, grant makers and CSR partners check compliance first.
Timely returns reduce the risk of suspension or cancellation.
Matching returns and records reduce queries from authorities.
Clean records show donors and the public how funds are used.
Share documents from anywhere in India, no office visit needed.
From compliance check to filed returns, here is how our online NGO compliance works.
Timelines depend on how ready your accounts are and on pending years. Not to scale.
We check your registration documents, 12A, 80G and FCRA status, past returns and notices to see what is due or pending.
We take bank statements, receipts, vouchers, donation records and meeting minutes, and arrange the audit.
We review income, spending and any accumulation so the NGO's exemption conditions are met.
Audit report, ITR-7, donor statement and other returns are drafted for the trustees or board to review.
Forms are filed on the respective portals and any tax or fee is paid.
You receive acknowledgements and a calendar of upcoming due dates and renewals.
Keep these ready to avoid delays. Our expert will confirm the exact list for your NGO.
The total cost of NGO compliance depends on the legal form of the NGO, its income and number of transactions, whether FCRA applies, and how many years are pending. It generally has three parts:
Filing fees for ROC or registrar forms, and any late fee or tax, are payable to the government. We confirm current amounts before filing.
Our fee depends on the NGO's size, transactions and years pending. Call free for a custom quote before you pay anything.
Audit, bookkeeping, 12A and 80G renewals, FCRA work and deed or bye-law amendments are charged separately.
We share a clear, itemised quote before you begin – no hidden charges. Get your free quote →
Choose the situation that matches your NGO, or call free for a custom quote.
Your NGO is up to date and you want every year filed on time.
Returns are overdue, an approval has lapsed or the NGO has received a notice.
Renewals, FCRA returns, NGO Darpan or CSR-1 for funding eligibility.
Our professional fee is quoted after a free call. Government fees, tax and any late fee are separate. Not sure which option fits? Ask for a free compliance check.
Every registered NGO in India has yearly duties, whatever its size.
Public charitable and religious trusts claiming income tax exemption.
Societies running education, health, relief and community work.
Non-profit companies with both ROC and income tax duties.
FCRA registered NGOs and those applying for FCRA.
Funders ask for valid 12A, 80G and compliance records.
Speak to us quickly to limit late fees and protect registrations.
A quick view of how the main NGO forms differ. Ask us which one applies to your NGO.
| Point | Trust | Society | Section 8 company |
|---|---|---|---|
| Governing law | Indian Trusts Act or state public trust law | Societies Registration Act or state law | Companies Act, 2013 |
| Registrar | State registrar or charity commissioner | State Registrar of Societies | Registrar of Companies (MCA) |
| Yearly registrar filing | Varies by state | Varies by state | AOC-4 and MGT-7 or MGT-7A |
| Income tax return | ITR-7 | ITR-7 | ITR-7 |
| 12A, 80G and FCRA | Apply as needed | Apply as needed | Apply as needed |
A due date calendar and clean records prevent most compliance problems.
Filing is one part of staying compliant. Here is how to keep the record clean.
Keep filing receipts, audit reports and signed accounts with the NGO's records.
Record receipts, spending and decisions as they happen, not at year end.
Update the registrar when trustees, members, directors or address change.
Note the next return, donor statement and renewal dates ahead of time.
Need other support for your organisation? Visit our Legal Startup home page to see our full list of services.
Quick answers on NGO compliance in India.
NGO compliance is the set of legal, tax and reporting duties a trust, society or Section 8 company must follow every year to keep its registration, tax exemption and funding eligibility. It covers income tax filings, audit, donor reporting, FCRA where foreign funds are received, and filings with the relevant registrar.
Yes. A registered NGO should still file its income tax return and the filings required by its registrar, even in a year with no income or activity. An NGO that is no longer active should be closed formally rather than left unfiled.
A trust or institution claiming exemption generally files ITR-7. The usual due date is 31 July, or 31 October where an audit is required, subject to any extension announced by the Income Tax Department.
They are audit reports by a chartered accountant for a charitable or religious trust or institution. The report must be filed before the income tax return, generally at least one month before the return due date. We confirm the form that applies to your NGO.
Form 10BD is the annual statement of donations received by an NGO that holds 80G approval, and the NGO then issues a certificate in Form 10BE to each donor. The statement is generally due by 31 May after the financial year, and donors can claim the deduction only if it is reported correctly.
A provisional approval is valid for three years and a full approval is valid for five years. The NGO must apply for the next approval within the prescribed time before expiry, generally at least six months before. Missing it can put tax exemption and donor deductions at risk.
The NGO needs FCRA registration or prior permission, must receive foreign contributions only in its designated FCRA bank account, disclose receipts each quarter and file the annual return in Form FC-4, generally by 31 December for the previous financial year. FCRA registration also needs renewal within the stated time before it expires.
A Section 8 company files its financial statements in Form AOC-4 and its annual return in Form MGT-7 or MGT-7A, holds its annual general meeting, appoints or continues its auditor, and keeps directors' DIN KYC current. Late filing attracts additional fees.
Consequences can include loss of tax exemption, cancellation of 12A, 80G or FCRA registration, late fees and penalties, trouble receiving donations or CSR funds, and action by the registrar. Fixing the backlog early is cheaper and safer.
Yes. NGO Darpan registration gives an NGO a unique ID that many government grant schemes ask for, and an NGO that wants to receive CSR funds from companies generally needs to register on Form CSR-1 with the MCA. We check your eligibility and file after a free consultation.
Is your NGO due for a return, renewal or FCRA filing, or behind on past years? Speak to our compliance expert today – the compliance check and the quote are free.
Tell us what you need and our team will get back to you with the right guidance.
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