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Section 8 Company Compliance Checklist (2025) – ROC, Income Tax, GST & More

  • Section 8 Companies (Non-Profit Organizations or NGOs) in India enjoy numerous tax and regulatory benefits. However, to retain their active status and avoid penalties, these companies must meet a strict set of compliance requirements under various laws—Companies Act, Income Tax Act, GST, and FCRA (if applicable).

    In this article, we’ll cover the complete annual compliance checklist for Section 8 companies, the consequences of non-compliance, and expert services available to help you stay compliant.

     


📋 What Is a Section 8 Company?

A Section 8 Company is registered under the Companies Act, 2013for charitable purposes such as education, healthcare, environment protection, or arts. It is a legaland tax-recognized form of NGO that does not distribute profits to its members.


  • 🗓️ Annual Compliance Requirements for Section 8 Companies

    Below are the key filings and obligations a Section 8 company must fulfill every year:

    🔹 ROC (Registrar of Companies) Compliance

    ComplianceDescriptionTimeline
    ADT-1
    Auditor Appointment
    Within 15 days of AGM
    AOC-4
    Filing of Financial Statements
    Within 30 days of AGM
    MGT-7 / 7A
    Annual Return
    Within 60 days of AGM
    Board Meetings
    Minimum 2 per year
    One in each half of the year
    AGM
    Annual General Meeting
    Within 6 months of financial year end

    🔹 Income Tax Compliance

    ComplianceDescription
    ITR Filing (Form ITR-7)
    Mandatory even if no income
    Audit under Section 12A/12AB
    If registered as a charitable institution
    Form 10B / 10BB
    Audit report under Income Tax
    80G Reporting
    Form 10BD for donation receipts

    🔹 TDS & TAN Compliance

    If your NGO deducts TDS on salary, contractor payments, rent, etc.:

    • Quarterly TDS Returns (Form 24Q/26Q)

    • TDS Payment (Challan 281) by 7th of the following month

    • Issue Form 16/16A to deductees

    🔹 GST Compliance (If Applicable)

    Applicable only if the company is registered under GST (usually if turnover exceeds ₹20 lakhs):

    • Monthly/Quarterly GST Returns (GSTR-1, GSTR-3B)

    • Annual GST Return (GSTR-9) if turnover > ₹2 crore

    🔹 FCRA Compliance (If Foreign Donations Received)

    ComplianceDescription
    FCRA Registration/Renewal
    Mandatory before accepting foreign funds
    Annual Return (Form FC-4)
    Filed by 31st December each year
    Quarterly Intimation
    If foreign contribution > ₹1 lakh per quarter

    ⚠️ Consequences of Non-Compliance

    Failing to comply with statutory obligations can lead to:

    • Revocation of Section 8 license

    • Heavy penalties and late fees

    • Disqualification of Directors

    • Prosecution and imprisonment in serious cases

    • Loss of tax exemption (12A/80G)

    ✅ Why Choose a Compliance Partner?

    Managing multiple filings across different departments (MCA, Income Tax, GST, FCRA) can be time-consuming and complex.

    At Akshay K Jain & Company, we offer end-to-end compliance support for Section 8 companies:

     

    🔧 Our Services Include:

    • Annual ROC Filings (ADT-1, AOC-4, MGT-7)

    • Income Tax Return & Audit Filing (ITR-7, 10B, 10BD)

    • TDS Compliance & GST Filings

    • FCRA Return Assistance

    • Maintenance of Statutory Registers

    • Advisory on 12A, 80G & CSR

    📞 Need expert help?
    📧 Email: caakshayj@gmail.com
    🌐 Website: www.caakshayjain.in
    📱 Call/WhatsApp: +91-7379998666

    🧠 FAQs

    1. Is it mandatory for Section 8 companies to file an income tax return?
    Yes, even if no income is earned, filing ITR-7 is mandatory.

    2. How many board meetings are required in a year?
    At least two board meetings in a calendar year.

    3. Can a Section 8 company receive foreign donations?
    Yes, but only after obtaining FCRA registration.