Registering an NGO is just the beginning. The real responsibility starts after registration, when multiple legal, financial, and regulatory compliances become mandatory. These Post Registration NGO Compliances ensure that your organization functions legally, transparently, and remains eligible for grants and CSR funding.
Whether your NGO is formed as a Trust, Society, or Section 8 Company, failing to comply can lead to:
- Heavy monetary penalties
- Freezing of bank accounts
- Cancellation of 12AB, 80G, or FCRA licenses
- Loss of donor credibility and CSR opportunities
This complete guide explains all important Post Registration NGO Compliances in India for 2025 in simple language.
Basic Post-Registration Formalities
Immediately after registration, every NGO must complete these essential Post Registration NGO Compliances:-
- PAN Application
- TAN Application
- Opening of Current Bank Account
Note: PAN and TAN applications are required only for Trust and Society. In the case of a Section 8 Company, PAN and TAN are allotted automatically with the Certificate of Incorporation, so no separate application is required.
NGO-DARPAN / NITI Aayog Registration
Once the basic formalities are completed, the NGO should register on the NGO-DARPAN (NITI Aayog) Portal.
This registration is essential because:
- It is mandatory for receiving Government Grants.
- It enhances credibility and transparency of the NGO.
- Many CSR donors prefer NGOs that are registered on the NGO-DARPAN portal.
- Registration provides a unique NGO ID, which is required for bank account opening and various government schemes and funding programs.
Income Tax Compliances – 12AB, 80G & ITR
These are the most important Post Registration NGO Compliances under the Income Tax Act:-
- 12AB Registration is mandatory for claiming income tax exemption.
- 80G Registration allows donors to claim tax deductions.
- Annual Income Tax Return is mandatory even if income is exempt.
- TDS & Tax Audit must be complied with wherever applicable
FCRA Compliances for Foreign Funding
If an NGO receives foreign donations, additional Post Registration NGO Compliances under FCRA apply:
- Mandatory FCRA Registration or Prior Permission
- Dedicated FCRA Bank Account
- Annual Form FC-4 filing
- Separate books of accounts for foreign funds
ROC Compliances for Section 8 Companies
These Post Registration NGO Compliances apply only to Section 8 Companies only:-
- Board Meetings & Minutes
- Maintenance of Statutory Registers
- AOC-4 – Financial Statement Filing
- MGT-7 -Annual Return
- DIR-3 KYC
- Event-based ROC filings
Trust & Society Level Compliances
For Trusts and Societies, key Post Registration NGO Compliances include:-
- Annual filing of Governing Body / Trustee Details
- Filing of Audited Accounts
- Filing of Annual Activity Report
- Intimation of any changes
- Renewal wherever applicable
Labour Law & Other Regulatory Compliances
- EPF & ESIC
- Shops & Establishment Registration
- Professional Tax
Accounting, Audit & Record-Keeping
- Proper Books of Accounts
- Donation Receipts
- Separate FCRA and Domestic Ledgers
- Annual Statutory Audit
- Asset & Payroll Registers
Governance & Internal NGO Compliances
- Regular Board Meetings
- Internal Financial Policies
- Conflict of Interest Declarations
- Fund Utilization Controls
How My Legal Business LLP Can Support
At My Legal Business LLP, we provide end-to-end support for Post Registration NGO Compliances, including:-
- 12AB & 80G Registration
- FCRA Registration & Annual Returns
- ROC Filings for Section 8 Companies
- Trust & Society Annual Compliance
- NGO Accounting, Audit & Advisory
At My Legal Business LLP we ensure your NGO remains 100% compliant and penalty-free.
Conclusion
Post Registration NGO Compliances are not optional; they are legally mandatory for every Trust, Society, and Section 8 Company. By properly managing Income Tax, FCRA, ROC, Labour, and Financial compliances, your NGO remains legally safe, donor-friendly, CSR-ready, and financially transparent. A yearly compliance health check is strongly recommended to avoid penalties and ensure smooth operations.
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