Annual Compliances— AVS & ASSOCIATES

  • Don’t Just Register Your NGO — Keep It Legally Alive with AVS & Associates
  • Relationship is Priority
  • Serving Clients Across Delhi NCR | PAN India

Once your NGO is operational, annual compliance is not optional — it’s the law.

From ITR filings and audits to FCRA renewals and ROC returns, AVS & Associates ensures your NGO stays fully compliant, penalty-free, and eligible for funding.

Whether you’re a trust, society, or Section 8 company — we’ve got your back, year after year.

Stay Compliant. Stay Eligible. Stay Stress-Free.

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Why Compliance Matters

Once your NGO becomes operational, it is legally required to file annual tax, financial, and regulatory returns. These filings are essential to maintain your registrations, avoid penalties, and stay eligible for CSR funding, foreign contributions, and government recognition.

Non-compliance can lead to:

  • Cancellation of 12A / 80G / FCRA approvals
  • Heavy penalties and late fees
  • Loss of credibility with donors and CSR partners
  • Even strike-off of registration
Whether you’re a Trust, Society, or Section 8 Company — compliance is not optional.

Annual Compliance Checklist

As per Section 135 of the Companies Act, 2013 and CSR Rules:

For ITR-7 Filing

Every NGO must file Form ITR-7 annually, even if it is fully tax-exempt under Section 11 & 12.

  • Applicable to: All NGOs (Trusts, Societies, Section 8 Cos.)
  • Purpose: Reports income, grants, donations, and tax-exempt activities
  • Due Date:
    • 31st July (without audit)
    • 31st October (if audit required)
  • Consequence: Delay may result in late fee under Section 234F and scrutiny
Audit Report – Form 10B / 10BB

If your NGO exceeds the prescribed income thresholds or wants to claim exemptions, it must get audited:

  • Form 10B – For 12A registered NGOs
  • Form 10BB – For NGOs without 12A but exceeding income thresholds
  • Filed along with: ITR-7
  • Signed by: Chartered Accountant (with UDIN)
Renewal of 12A / 80G / FCRA

All registrations are now valid for 5 years only and must be renewed proactively.

  • Form 10AB – Renewal of 12A / 80G
  • Form FC-3C – Renewal of FCRA license
  • Timeline: Must apply at least 6 months before expiry
  • Note: If missed, benefits are withdrawn, and fresh approval is required
ROC Annual Compliance

All Section 8 Companies must file ROC returns under the Companies Act, 2013.

Annual ROC Filings

  • Hold Annual General Meeting (AGM) every year
  • Mandatory Forms:
    • AOC-4 – Financial Statements (within 30 days of AGM)
    • MGT-7 – Annual Return (within 60 days of AGM)
    • ADT-1 – Auditor Appointment (within 15 days of AGM if applicable)
    • DIR-3 KYC – DIN KYC of directors (Due by 30th September)
    • DPT-3 – Return of Deposits/NIL (Due by 30th June)
Other ROC e-Forms (Event-Based)

Non-filing or delay in these forms can lead to late fees, penalties, and even disqualification of directors. The penalty amount depends on the form and delay period.

Event

Form

Due Timeline

Appointment / Resignation of Director

DIR-12

Within 30 days

Change in Registered Office

INC-22

Within 15–30 days

Alteration of MOA / AOA

MGT-14

Within 30 days

Special Resolution Passed

MGT-14

Within 30 days

Allotment of Shares (if any)

PAS-3

Within 15 days

Increase in Authorized Capital

SH-7

Within 30 days

Society Annual Return

(For NGOs registered under State Society Acts)

File with: Registrar of Societies
  • Includes: Financials, Governing Body details, Activity Report
  • Mode: Offline or state-specific portals (e.g., Delhi eDistrict)
  • Timeline: Commonly within 6 months of end of financial year

Optional But Critical: FCRA Annual Return

If your NGO receives foreign contributions, you must file Form FC-4 under the FCRA Act.

Filed online on

fcraonline.nic.in

NGO Registration & Fundraising Compliance
Due

31st December every year

Penalty

Up to ₹1 lakh, including risk of FCRA suspension or cancellation

Our Compliance Services
At AVS & Associates, we offer full-spectrum annual compliance for NGOs:

ITR-7 & Audit Filing

Form 10B / 10BB & CA Certification

ROC Forms (AOC-4, MGT-7, DIR-3 KYC, etc.)

DPT-3, MGT-14, and event-based filings

Society return preparation & submission

Renewal of 12A / 80G / FCRA

FCRA Return (Form FC-4)