NGO Compliance Calendar 2026-27: Every Deadline You Need
Every NGO deadline from September 2026 to March 2027 in one place — audit report, ITR-7, FCRA, TDS and MCA filings, with penalties explained.
Running an NGO in India means answering to four different departments — Income Tax, MHA, MCA and GST — and each one has its own calendar.
Miss one date and the cost is rarely just a fine. A late audit report can cost you your tax exemption. A late FCRA return can cost you your registration.
This page lists every deadline from September 2026 to March 2027 in one place. Bookmark it and check it at the start of each month.
The 5 dates that matter most
If you read nothing else, put these in your calendar today.
Date | What is due | Who it applies to |
|---|---|---|
31 August 2026 | Form 9A / Form 10 (accumulation) | Trusts not spending 85% this year |
30 September 2026 | Form 10B or 10BB (audit report) | All 12A/12AB registered NGOs |
31 October 2026 | ITR-7 (income tax return) | All 12A/12AB registered NGOs |
31 December 2026 | Form FC-4 (FCRA annual return) | All FCRA-registered NGOs |
31 March 2027 | Financial year end, 85% spending rule | Every NGO |
September 2026
7 September — Pay TDS deducted in August.
15 September — PF and ESI contributions for August. Second advance tax instalment, if your NGO has taxable income.
30 September — the big one. Four separate things fall on this date:
Form 10B or Form 10BB, your annual audit report for FY 2025-26. Your CA files it online; you must then accept it on the portal. Full guide to picking the right form here.
DIR-3 KYC for every director, if you are a Section 8 company.
Annual General Meeting for Section 8 companies, for FY 2025-26.
Form 10AB renewal, if your 12AB registration expires around March 2027. The application must go in six months before expiry, so check your registration certificate now.
Many states also require audited accounts to be filed with the Charity Commissioner within six months of year end. In Maharashtra, for example, that lands on 30 September too. Confirm the rule for your own state.
Do not leave 30 September to the last week. Your CA needs closed books, and the income tax portal slows to a crawl in the final days of the month.
October 2026
7 October — TDS payment for September.
15 October — PF and ESI for September. Form FC-1, your quarterly FCRA intimation, if you received foreign contribution between July and September. Form ADT-1 for Section 8 companies, within 15 days of the AGM.
29 October — Form AOC-4 for Section 8 companies, due within 30 days of the AGM. If your AGM was on 30 September, this is your date.
31 October — ITR-7 for AY 2026-27. Your income tax return for FY 2025-26. This must come after your audit report is filed and accepted, because ITR-7 pulls figures directly from it.
31 October — TDS return for Q2 (July to September).
November 2026
7 November — TDS payment for October.
15 November — PF and ESI. Form 16A certificates for Q2.
29 November — Form MGT-7 or MGT-7A for Section 8 companies, due within 60 days of the AGM.
Also this month: enforcement provisions under the Digital Personal Data Protection framework are expected to come into effect from mid-November 2026. If your NGO holds donor names, phone numbers, PAN or beneficiary records — which is every NGO — this will apply to you. Start reviewing consent and data storage now rather than in 2027.
December 2026
7 December — TDS payment for November.
15 December — PF and ESI. Third advance tax instalment, if applicable.
31 December — Form FC-4, the FCRA annual return for FY 2025-26. Due within nine months of year end. Two things trustees get wrong here:
A nil return is still compulsory. If you are FCRA registered and received nothing all year, you still file.
Use standalone FCRA accounts, not your consolidated financials. Foreign contribution must be reported from separate audited books.
31 December — GSTR-9 annual return for FY 2025-26, if your NGO is GST registered. Also the last date to file a belated or revised ITR-7 for AY 2026-27.
January 2027
7 January — TDS payment for December.
15 January — PF and ESI. Form FC-1 for the October–December quarter, if foreign contribution was received.
31 January — TDS return for Q3 (October to December).
February 2027
7 February — TDS payment for January.
15 February — PF and ESI. Form 16A certificates for Q3.
A quieter month. Use it to review your 85% spending position before year end, while you still have time to act on it.
March 2027
7 March — TDS payment for February.
15 March — PF and ESI. Final advance tax instalment.
31 March — financial year end. This is a deadline, not just a date:
Your 85% application requirement is measured on this day. If you are short, you need Form 9A or Form 10 later — but the shortfall itself is locked in now.
Any corpus donations must be invested in the modes permitted under Section 11(5).
Amounts accumulated in earlier years under Form 10 must be spent within their five-year window or they become taxable.
Every month, without fail
These repeat, so set standing reminders rather than tracking them individually.
Day of month | What is due |
|---|---|
7th | TDS deducted in the previous month |
11th | GSTR-1, if GST registered |
15th | PF and ESI contributions |
20th | GSTR-3B, if GST registered |
Deadlines by organisation type
Not everything applies to everyone. Find your row.
Filing | Trust | Society | Section 8 company |
|---|---|---|---|
Form 10B / 10BB | Yes | Yes | Yes |
ITR-7 | Yes | Yes | Yes |
Form 10BD / 10BE | If 80G registered | If 80G registered | If 80G registered |
FC-4 | If FCRA registered | If FCRA registered | If FCRA registered |
AOC-4, MGT-7, ADT-1, DIR-3 KYC | No | No | Yes |
Charity Commissioner filing | State rules apply | State rules apply | No |
Annual list of governing body | No | Yes, under state law | No |
What late filing actually costs
Missed filing | Consequence |
|---|---|
Form 10B / 10BB late or wrong form | Exemption under Sections 11 and 12 can be denied |
ITR-7 late | Fee under Section 234F up to ₹5,000, plus interest, plus exemption risk |
Form 10BD late | ₹200 per day under Section 234G, plus penalty under 271K from ₹10,000 to ₹1,00,000 |
FC-4 late | Penalty and compounding; repeated default risks registration cancellation |
AOC-4 or MGT-7 late | ₹100 per day, per form, with no upper limit |
TDS return late | ₹200 per day under Section 234E |
PF or ESI late | Interest plus damages on the delayed amount |
Notice the pattern: the MCA and TDS penalties are per-day and grow quietly. The income tax and FCRA consequences are structural — they threaten your exemption or your registration.
Coming up after March 2027
Two dates worth knowing early:
31 May 2027 — Form 10BD donation statement for FY 2026-27, and Form 10BE certificates issued to your donors. Get this wrong and your donors lose their 80G deduction.
31 August 2027 — Form 9A and Form 10 for AY 2027-28.
Frequently asked questions
What is the difference between Form 10B and Form 10BD? Form 10B (or 10BB) is your audit report, due 30 September. Form 10BD is your donation statement listing every donor, due 31 May. Different forms, different purposes, both compulsory.
Our NGO received no foreign funding this year. Do we still file FC-4? Yes. A nil return is mandatory for every FCRA-registered organisation.
We are a small trust with income under ₹10 lakh. Does all of this apply? Most of it does. There is no income threshold for the audit report, ITR-7 or Form 10BD. Size affects which audit form you file, not whether you file.
Can we file ITR-7 before the audit report? Technically yes, practically no. ITR-7 draws its figures from the audit report, so filing out of order almost always means revising the return later.
What if we miss a deadline entirely? Speak to your CA immediately. Condonation of delay is available for some income tax filings under Section 119(2)(b), but it requires an application and is granted at the department's discretion. It is not automatic.
Are these dates the same every year? The pattern is, but exact dates shift and CBDT sometimes extends deadlines. Always confirm the current year's dates before relying on them.
Stop tracking this in a spreadsheet
Every date on this page depends on one thing: your books being current. NGOs miss deadlines not because they forgot, but because in the last week of September nobody could find the receipts.
Sevastack tracks these deadlines automatically, keeps corpus and restricted funds separate as you record them, and gives your CA read-only access to your books when audit season arrives. Start free — no credit card needed.
This calendar is general information, not tax advice. Deadlines can be extended or amended. Please confirm your NGO's specific dates with your Chartered Accountant.
Related guides
More from Sevastack
12A and 80G Renewal: A Simple Guide for Indian NGOs
Your 12A and 80G do not last forever. You must apply to renew six months before the expiry date. Here is how it works, in simple words.
Form 10B vs Form 10BB: Which Must Your NGO File in 2026?
Confused between Form 10B and Form 10BB? Here is the simple 3-question test to know which audit report your NGO must file before 30 September 2026.
Built for Indian NGOs.
Free to start.
Manage donors, automate 80G receipts, track FCRA compliance, and grow your impact.
No credit card · Free forever plan
