Run your NGO with systems, not last-minute compliance.

Each card above opens a full guide. Below, you will find the official portals most compliance tasks run through, worked examples of common gaps, and quick answers to questions NGOs ask us.

Official sources to keep open

Most recurring NGO compliance runs through these official portals. Bookmark the ones that apply to you:

Links checked on 21 October 2026. Portals change; if a page has moved, search the department’s own site rather than a third-party copy.

Worked examples: compliance gaps that build up quietly

These are hypothetical examples to show the method. They are not real organisations or cases.

For example, a society in Haryana: it has not updated its office bearers with the Registrar, its bank or Darpan after an election. Fix: one change, updated everywhere, on the same checklist.

For example, a trust in Tamil Nadu: it holds provisional 12A/80G and does not know when it ends. Fix: note the validity in the compliance calendar and plan the regular application in time.

For example, a Section 8 company in Delhi: it treats its filings like a society’s. Fix: list company-law filings separately with your CS or CA.

For example, a society in Odisha: it issued donor receipts but never filed the donation statement. Fix: check the Form 113 and 114 dates and reconcile the donation register.

For example, an FCRA-registered trust in Madhya Pradesh: nobody tracks the certificate’s expiry. Fix: a calendar entry six months before expiry.

For example, a society in Sikkim: the compliance knowledge sits with one office bearer. Fix: a written calendar with an owner for every item.

Frequently asked questions

What compliance does an NGO need to do every year?

It depends on your legal form and registrations. Common items include accounts and audit, income tax filings if registered under the Income Tax Act, donation statements if you have 80G approval, FCRA returns if registered under the FCRA, company-law filings for Section 8 companies, and State filings for societies or trusts where the State law requires them.

When are Form 113 and Form 114 due?

The Income Tax Department lists 31 May after the end of the tax year as the due date for Form 113 (statement of donations) and Form 114 (donor certificate).

How long is provisional 12A/80G valid?

Under the Income-tax Act, 2025, provisional registration (section 332(3), Table Sl. 1) and provisional approval (section 354(2), Table Sl. 1) are each valid for three tax years. Once activities start, the regular application in Form 105 is due within six months of commencement (Table Sl. 3 of each section).

How long is FCRA registration valid?

Under the FCRA, a registration certificate is valid for five years, and renewal is to be sought within six months before it expires.

Is updating NGO Darpan a yearly requirement?

The portal’s public pages do not state an annual update rule. Keep your profile current whenever your details change.

Your next step

If you would rather not track all of this alone, our annual compliance service keeps a calendar and records with you through the year.

NGO Compliance

Turn scattered obligations into a practical calendar, evidence file and repeatable office workflow.

Compliance is a system, not a last-minute filing

An NGO may have governance, entity-law, tax, donor, grant, employment, banking and programme obligations at the same time. The useful approach is to map each obligation to an owner, due date, source rule, evidence file and review point.

NGOGrant focuses on helping organisations maintain the records that make later filings, audits, donor reviews and grant reporting easier.

Governance records

Keep governing-body and general-body records in a consistent format: notices, agendas, attendance, minutes, resolutions, conflict disclosures and decision evidence. These records should reflect what actually happened, not be reconstructed only when an audit or filing is due.

The governing instrument and the law applicable to your entity and State control the exact meeting and approval requirements.

Finance and tax evidence

Good compliance begins with vouchers, approvals, bank reconciliation, restricted-fund tracking, donor records, asset records, supporting bills and a clear audit trail. Tax registrations and exemptions should be managed by reference to the current law and official forms for the relevant financial and assessment year.

Historical approvals and legacy terminology should be preserved accurately rather than being rewritten to match a newer regime.

Funding-specific compliance

Government grants, CSR support, foundation grants and foreign contribution are not interchangeable. Each can impose its own agreement, utilisation, reporting, banking and audit requirements.

A sanction order, grant agreement, CSR contract or donor condition may create obligations beyond a general statutory calendar, so project files must retain the controlling instrument.

Use the compliance hub together with the document systems for minutes, finance controls, donor records and reporting.

Browse NGO Documents

Core NGO compliance routes

NGO Annual Compliance · 12AB & 80G · CSR-1 Registration · FCRA Registration & Prior Permission

Each route has different legal, evidence and professional requirements. Use the organisation’s actual legal form, approvals, funding and reporting period rather than a generic checklist.

Run the NGO office with stronger systems

These guides focus on the records and controls that make annual compliance, audits, grants and donor reporting easier.

Programme data & beneficiary records

NGO Beneficiary Records & Data Management helps programme teams define what they count, reduce unnecessary data collection and maintain better evidence.

Run your NGO with systems, not last-minute compliance.