NGO Compliance Calendar 2026-27: All Filing Deadlines in One Place

Running an NGO means carrying two jobs at once: delivering your mission on the ground and staying compliant with a web of deadlines that spans the Income Tax Act, the Companies Act, the FCRA, GST law, and multiple state statutes. Miss a single deadline and the consequences range from late fees to the suspension of your registration. This calendar brings every major compliance deadline for FY 2026-27 into one reference, covering all three NGO formats: Trust, Society, and Section 8 Company.

Month-by-Month NGO Compliance Calendar for FY 2026-27

The table below maps every significant compliance deadline from April 2026 through March 2027, with the filing form, authority, and applicable entity type. Deadlines that fall on a Sunday or public holiday are typically moved to the next working day under relevant rules.

Note: Monthly GSTR-1 and GSTR-3B due dates follow the standard GST calendar: GSTR-1 by 11th and GSTR-3B by 20th of the following month for monthly filers. PF and ESI payment is by the 15th of each following month. These are not repeated individually in the table above but apply every month.

Income Tax Compliance for NGOs: ITR-7, Form 10B, and Section 12AB

The income tax compliance structure for NGOs changed significantly with the Finance Act, 2020, which replaced Section 12AA with Section 12AB effective 1 June 2021. All NGOs now operate under provisional or permanent registration frameworks, and the audit and return filing requirements flow from this.

Who Must File Form 10B?

Under Rule 17B of the Income Tax Rules, 1962, an NGO must get its accounts audited and file Form 10B if it:

• Has gross receipts or income exceeding ₹5 lakh in the year, or
• Claims an accumulation of income under Section 11(2) by filing Form 9A or Form 10, or
• Receives foreign contributions governed by FCRA.

For FY 2026-27, Form 10B must be filed by 30 September 2027. The ITR-7 (with audit) follows by 31 October 2027. NGOs not requiring audit must file ITR-7 by 31 July 2027.

12A and 80G Registration Renewal: Form 10AB

Permanent 12A and 80G registration under Section 12AB is valid for 5 years. Renewal via Form 10AB must be filed at least 6 months before the expiry date. The Commissioner of Income Tax (Exemptions) processes the application within 3 months. NGOs that received provisional registration (Form 10A) and have completed at least 1 year of operations should convert to permanent registration before provisional registration expires.

Form 10BD and 10BE: Donor Statement and Certificate

This is one of the more frequently missed deadlines. Under Rule 18AB of the Income Tax Rules, any NGO with 80G registration must:

• File Form 10BD (statement of all donations received) with the Income Tax Department by 31 May following each financial year.
• Issue Form 10BE (donation certificate) to each donor by 31 May as well.

For donations received in FY 2026-27, both Form 10BD and Form 10BE are due by 31 May 2027. If 10BD is not filed, donors cannot claim their 80G deduction when filing their ITR, which damages the NGO's fundraising credibility.

FCRA Annual Return FC-4: What It Covers and When It Is Due

Every NGO registered or holding prior permission under the Foreign Contribution (Regulation) Act, 2010 must file the FC-4 annual return. This is governed by Rule 17 of the Foreign Contribution (Regulation) Rules, 2011.

What FC-4 Must Report

• Total foreign contribution received during the financial year (by source and amount)
• Purpose for which the contribution was received
• Total foreign contribution utilised (by activity head)
• Closing balance in the FCRA designated SBI account
• Details of transfers to sub-grantees, if any

FC-4 Deadline: 31 December

The FC-4 return for FY 2026-27 (financial year ending 31 March 2027) must be filed by 31 December 2027 on the FCRA online portal. For FY 2025-26, the deadline was 31 December 2026.

Filing all FC-4 returns on time is a prerequisite for FCRA renewal via Form FC-6. Any pending FC-4 return will block the renewal application. A late or incorrect FC-4 can trigger an inquiry by the Ministry of Home Affairs.

MCA Annual Compliance for Section 8 Companies

A Section 8 company is the most structured of the three NGO formats and carries the highest volume of MCA compliance. The key filings for FY 2026-27 are:

MGT-7 vs. MGT-7A: Which Form Applies?

MGT-7A was introduced for small companies and OPCs. Section 8 companies that qualify as small companies (based on paid-up capital and turnover thresholds) file MGT-7A, a simplified form. Section 8 companies that do not qualify as small companies file the full MGT-7. The MCA portal determines the applicable form based on the company's registered financial data.

Society Annual Compliance: Registrar Filing and AGM

Societies registered under the Societies Registration Act, 1860 and its state amendments have a two-tier compliance structure: income tax filings (common to all NGOs) and state Registrar filings (which vary significantly by state).

Common Society Compliance Requirements

• Annual General Meeting: Must be held as per the society's bye-laws, typically within 3 to 6 months of the financial year end.
• List of managing committee members: Must be filed with the Registrar of Societies within 14 days of the AGM (Section 4, Societies Registration Act, 1860).
• Annual statement of accounts: Required in states like West Bengal and Andhra Pradesh, typically within 60 days of the financial year end.
• Re-registration (where applicable): Some states require periodic re-registration. Punjab, for example, requires re-registration every 5 years.

Key State-Specific Deadlines

Note: Deadlines above are based on the relevant state acts. Always verify the current rules with the state Registrar of Societies, as amendments occur periodically.

Trust Annual Compliance: Charity Commissioner and Income Tax Filings

A public charitable trust's compliance obligations split between the income tax authority (common to all NGOs) and the state charity administration (specific to public trusts in each state).

Maharashtra: Bombay Public Trusts Act, 1950

Public trusts registered under the Bombay Public Trusts Act, 1950 must file annual accounts with the Maharashtra Charity Commissioner. Trusts with annual income exceeding ₹5,000 must have their accounts audited. The filing includes a balance sheet, receipt and payment account, and income and expenditure statement. The typical due date is 30 September following the financial year end, though specific trust orders may specify different dates.

Other State Trust Acts

• Rajasthan Public Trust Act, 1959: Annual accounts to the Sub-Divisional Officer within the timeframe specified in the trust deed or relevant rules.
• Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987: Annual accounts and audit report to the Endowments Commissioner.
• Kerala Charitable Societies Act: Annual statement of accounts within 6 months of the financial year end.

Trusts that are registered under only the Indian Trusts Act, 1882 (private trusts) without any state public trust registration do not have a separate Registrar filing requirement but must still comply with income tax rules.

GST Compliance for NGOs

Most NGO activities are exempt from GST under Notification No. 12/2017-Central Tax (Rate), which covers charitable activities, healthcare, education, and religious services. However, an NGO that crosses the aggregate turnover threshold of ₹20 lakh (₹10 lakh for special category states) from taxable supplies must register for GST.

When NGO Activities Attract GST

• Renting of halls, auditoriums, or other premises for commercial purposes
• Sale of goods (unless specifically exempt)
• Training programmes or workshops where fees are charged
• Printing and selling publications (unless specifically exempt)
• Consultancy or advisory services provided to third parties

GST Return Calendar for Registered NGOs

PF and ESI Compliance for NGOs

The labour law thresholds apply to NGOs just as they apply to commercial employers. An NGO that crosses the headcount threshold cannot claim an exemption based on its charitable nature.

Provident Fund (EPF)

Under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, an NGO employing 20 or more persons must register with the Employees' Provident Fund Organisation (EPFO). Contributions: 12% of basic wages + DA from the employer and an equal 12% from the employee. Monthly ECR (Electronic Challan cum Return) must be submitted and payment made by the 15th of the following month.

Employees' State Insurance (ESI)

Under the Employees' State Insurance Act, 1948, an NGO with 10 or more employees earning up to ₹21,000 per month (₹25,000 for persons with disability) must register. Employer contribution: 3.25% of gross wages. Employee contribution: 0.75% of gross wages. Monthly filing and payment is due by the 15th of the following month.

NGOs that employ staff purely on honorary or volunteer basis, without a salary or wage arrangement, may not trigger EPF or ESI applicability, but this should be evaluated on the specific facts of the employment arrangement.

Professional Tax Compliance for NGOs

Professional tax is a state subject levied under Article 276 of the Constitution of India, with a maximum rate of ₹2,500 per employee per year. States that levy professional tax include Karnataka, Maharashtra, West Bengal, Andhra Pradesh, Telangana, Tamil Nadu, Gujarat, Madhya Pradesh, and Meghalaya. Key compliance steps:

• Employer registration under the state's Professional Tax Act
• Monthly deduction from employee salaries as per state slab
• Monthly payment to the state authority (typically by the last day of each month for monthly filers)
• Annual return filing in states that require it (due dates vary)

In Karnataka, professional tax for employers is ₹2,400 per year, payable at ₹200 per month. In Maharashtra, the employer must register and file a monthly return if monthly salary payment exceeds ₹10,000. NGOs in states without professional tax (Delhi, Uttar Pradesh, Rajasthan) have no PT obligation.

Compliance Comparison: Trust vs. Society vs. Section 8 Company

How to Build an Internal NGO Compliance Calendar

A printed or digital compliance calendar reduces missed deadlines from a governance risk to a managed process. Here is a practical framework:

1. Map all applicable deadlines. Start with this article and identify which filings apply to your entity type, employee count, registration status (FCRA/12A/80G), and state.
2. Work backwards from each deadline. For every statutory deadline, set an internal target of 3 to 4 weeks earlier. This creates a buffer for document collection, approvals, and technical issues on portals.
3. Designate one compliance officer. For Section 8 companies, this is typically a board-designated director. For trusts and societies, a designated trustee or committee member should own the calendar.
4. Track registration expiry dates separately. FCRA, 12A, 80G, and CSR-1 registrations all have expiry dates. Maintain a separate register with the expiry dates and flag them 9 months before expiry for renewal.
5. Keep a document repository current. Many filings require audited accounts, activity reports, and bank statements. If these are maintained in real time rather than scrambled at year-end, filing timelines compress significantly.
6. Review the calendar at each governing body meeting. Board or committee meetings are the right venue to track compliance status, not just programme outcomes.

Penalties for Non-Compliance: A Quick Reference

Frequently Asked Questions