Every year, NGOs across India miss compliance deadlines. Sometimes it is a delayed ITR filing. Sometimes it is a forgotten FCRA return. Sometimes it is an 80G renewal that slipped through the cracks.
The consequences are real. Penalties from the Income Tax department. Loss of tax exemption status. Rejection of CSR funding. In extreme cases, cancellation of registration.
The frustrating part is that most of these problems are preventable. NGO compliance is not complicated. It is just that there are many deadlines spread across the year, and without a proper calendar, things get missed.
I have been running Marpu Foundation since 2019. In the early years, I made compliance mistakes that cost us time, money, and stress. Over the years, we built systems to track every deadline. Today, our compliance is airtight, and that credibility directly helps us when working with corporate CSR partners who conduct due diligence before releasing funds.
In this article, I am sharing the complete NGO compliance calendar for 2026. This covers the financial year April 2026 to March 2027, with all major deadlines for Income Tax, FCRA, CSR-1, GST, and statutory requirements.
Bookmark this page. Refer to it every month. And make sure you never miss a deadline again.
Why NGO Compliance Matters More Than Ever
Before we get into the calendar, let me explain why compliance has become non-negotiable for NGOs in 2026.
First, corporate CSR due diligence has become stricter. Before any company releases CSR funds, their compliance team checks your 80G validity, 12A status, CSR-1 registration, and audited financials. One missing document can disqualify you from a partnership worth lakhs.
Second, the Income Tax department has digitised everything. The new e-filing portal tracks your filings, flags delays automatically, and issues notices faster than ever. You cannot hide from missed deadlines anymore.
Third, FCRA scrutiny has intensified. The Ministry of Home Affairs regularly cancels or suspends FCRA registrations for non-compliance. If your NGO receives foreign funding, even a minor slip can have serious consequences.
Fourth, 80G and 12A are no longer permanent. Since the 2020 amendments, these registrations require periodic renewal. Missing the renewal window means losing your tax exemption status, which directly impacts donor confidence.
The bottom line is simple. Compliance is not optional. It is the foundation on which your NGO’s credibility stands.
NGO Compliance Calendar for Financial Year 2026-27
Here is the month-by-month breakdown of compliance deadlines. I have organised this by the financial year starting April 2026.
April 2026
- Finalise accounts for FY 2025-26 – Your books for the previous financial year should be closed by end of April. This gives your auditor enough time to complete the audit before the ITR deadline.
- TDS Payment for March 2026 – Due by 7th April. If your NGO deducts TDS on salaries, rent, or professional fees, this payment must go out on time.
- GST Return (if applicable) – GSTR-3B for March 2026 is due by 20th April. GSTR-1 is due by 11th April.
May 2026
- TDS Payment for April – Due by 7th May.
- Quarterly TDS Return (Q4 of FY 2025-26) – Form 24Q (salaries) and 26Q (non-salaries) for January to March 2026 are due by 31st May.
- Begin audit process – Engage your chartered accountant if you have not already. Audit should be completed well before the ITR deadline.
June 2026
- TDS Payment for May – Due by 7th June.
- Advance Tax (if applicable) – First instalment for FY 2026-27 is due by 15th June. Most NGOs with 12A exemption do not pay advance tax, but check with your CA if you have taxable income.
- Board Meeting – Conduct at least one board or trustee meeting in Q1. Document minutes properly.
July 2026
- TDS Payment for June – Due by 7th July.
- Quarterly TDS Return (Q1 of FY 2026-27) – Form 24Q and 26Q for April to June are due by 31st July.
- GST Annual Return (if applicable) – GSTR-9 for FY 2025-26 may be due around this time. Check exact deadline as it sometimes extends.
August 2026
- TDS Payment for July – Due by 7th August.
September 2026
- TDS Payment for August – Due by 7th September.
- Advance Tax Second Instalment – Due by 15th September for those liable.
- Tax Audit Report (if applicable) – If your NGO’s income exceeds Rs 2.5 crore without exemption, tax audit under Section 44AB may apply. Report due by 30th September. Most small NGOs are exempt, but verify with your CA.
October 2026
- TDS Payment for September – Due by 7th October.
- ITR-7 Filing Deadline – Income Tax Return for NGOs (Form ITR-7) is typically due by 31st October if tax audit applies. If no audit, the deadline is usually 31st July, but this often extends. Watch for government notifications.
- Annual Audit Completion – Ensure your audited financial statements, balance sheet, and income-expenditure statement are ready.
November 2026
- TDS Payment for October – Due by 7th November.
- Quarterly TDS Return (Q2) – Form 24Q and 26Q for July to September are due by 31st October, so file early November if you missed the deadline.
- FCRA Annual Return – If your NGO holds FCRA registration, the annual return for FY 2025-26 is due by 31st December. Start preparing now.
December 2026
- TDS Payment for November – Due by 7th December.
- Advance Tax Third Instalment – Due by 15th December for those liable.
- FCRA Annual Return Deadline – Due by 31st December. File on the FCRA online portal with details of foreign contributions received and utilised during FY 2025-26. Missing this can lead to FCRA suspension.
January 2027
- TDS Payment for December – Due by 7th January.
- Quarterly TDS Return (Q3) – Form 24Q and 26Q for October to December are due by 31st January.
- 80G and 12A Renewal Check – If your provisional 80G or 12A is expiring in the next few months, start the renewal application process now. Do not wait until the last month.
February 2027
- TDS Payment for January – Due by 7th February.
- CSR-1 Update – If any details in your CSR-1 registration have changed (address, trustees, bank account), update them on the MCA portal.
- Board Meeting – Conduct at least one trustee or board meeting in Q4. Plan activities for the next financial year.
March 2027
- TDS Payment for February – Due by 7th March.
- Advance Tax Final Instalment – Due by 15th March for those liable.
- Year-End Accounting – Close all accounts, reconcile bank statements, and prepare for the next financial year’s audit.
- Annual General Meeting (if Society) – Most societies are required to hold an AGM within six months of the financial year end. Plan accordingly.
Key Compliance Requirements Explained
Let me briefly explain the major compliance areas every NGO must track.
12A Registration
12A registration exempts your NGO from paying income tax on donations received for charitable purposes. Since 2020, this requires periodic renewal. Provisional registration is valid for 3 years. Permanent registration is valid for 5 years. Missing renewal means your donations become taxable.
80G Registration
80G allows your donors to claim tax deductions on donations made to your NGO. Like 12A, this now requires periodic renewal. Corporate CSR partners specifically check for valid 80G before releasing funds.
FCRA Registration
If your NGO receives foreign contributions, you need FCRA registration from the Ministry of Home Affairs. FCRA requires annual returns, strict utilisation norms, and periodic renewal. Non-compliance can lead to suspension or cancellation.
CSR-1 Registration
Any NGO wanting to receive CSR funds from companies must register on the MCA portal and obtain a CSR-1 registration number. This is mandatory since April 2021. Without CSR-1, companies cannot legally spend their CSR funds through you.
ITR-7 Filing
All NGOs must file Income Tax Return in Form ITR-7 annually, regardless of whether they have taxable income. This includes trusts, societies, and Section 8 companies.
Common Compliance Mistakes to Avoid
Based on what I have seen with NGOs over the years, here are mistakes you should avoid.
- Waiting until the last week to file returns – Portals crash, CAs get busy, documents go missing. Start early.
- Not maintaining proper books of accounts – If your records are messy, your audit will be delayed and your filings will be problematic.
- Ignoring TDS compliance – Many NGOs forget to deduct TDS on rent, professional fees, or contractor payments. This creates problems during assessment.
- Letting 80G or 12A expire – The renewal application should be filed 6 months before expiry. Do not wait until the last month.
- Not conducting board meetings – Most registration types require periodic meetings with documented minutes. Missing these creates compliance gaps.
- Filing FCRA return late – The 31st December deadline is strict. Late filing can lead to suspension.
- Not updating CSR-1 details – If your address, bank account, or key personnel change, update CSR-1 immediately.
When to Hire Professional Help
Not every NGO needs a full-time accountant. But every NGO needs professional support for compliance.
At minimum, you should have a chartered accountant who handles your annual audit, ITR filing, and 12A/80G renewals. For larger NGOs receiving FCRA funds or significant CSR grants, consider hiring a CA firm that specialises in NGO compliance.
The cost of professional help is far less than the cost of penalties, lost registrations, or rejected CSR partnerships.
At Marpu Foundation, we work with a dedicated CA who understands NGO compliance inside out. This investment has saved us countless headaches over the years.
Stay Compliant, Stay Credible
Compliance is not glamorous work. It does not make for exciting social media posts. But it is the backbone of every successful NGO.
When a corporate partner runs due diligence on Marpu Foundation, they find every document in order. Every registration valid. Every return filed on time. That credibility opens doors that no amount of marketing can.
If you are running an NGO, take compliance seriously. Use this calendar. Set reminders. Build systems. And never miss a deadline again.
Need Help with NGO Compliance?
If you have questions about NGO compliance or want guidance on registrations and filings, feel free to reach out. We are always happy to help fellow NGOs navigate the process.
Write to us at connect@marpu.org
