Indian NGO compliance calendar - FY 2026-27

Every annual + quarterly + monthly filing an Indian charitable trust / Section 8 / society needs to remember, with lead times and cure paths. Print this. Pin it. Donateazy's compliance-watchdog agent watches it for you nightly, but the calendar is universal - it applies regardless of platform.

April 2026

• 1 April: New FY begins. Reset accounting books, expense register, donation register.
• 1 April: Provisional 12AB registration holders who completed 3 years should plan Form 10AB conversion to regular 5-year.
• 7 April: TDS deposit for March deductions (Section 200, Rule 30).
• 20 April: GST return GSTR-1 + GSTR-3B for March (if GST-registered for programme service receipts).
• 30 April: First-cut close of prior FY books. Reconcile bank accounts, identify missing PANs (see our missing PAN guide).

May 2026

• 7 May: TDS deposit for April deductions.
• 15 May: Last reasonable date to start outreach to donors with missing PAN.
• 20 May: GSTR-1 + GSTR-3B for April.
• 31 May (CRITICAL): Form 10BD due. Donor statement for prior FY. Late filing attracts ₹200/day penalty under §234G. Auto-generates Form 10BE for every reported donor.
• 31 May: Provisional bookkeeping close for FY just-ended.

June 2026

• 7 June: TDS deposit for May deductions.
• 15 June: Form 10BE distribution to donors (after IT-portal ack lands; usually 1-3 days after 10BD submission).
• 20 June: GSTR-1 + GSTR-3B for May.
• 30 June: Quarterly Form FC-6 for FCRA-active NGOs covering Q4 of the prior FY (Jan-Mar). Per Rule 17(1A).

July 2026

• 7 July: TDS deposit for June + quarterly Form 24Q / 26Q TDS return for Q1 (Apr-Jun).
• 15 July: Form 16 to all salaried staff for prior FY.
• 20 July: GSTR-1 + GSTR-3B for June.
• 31 July: ITR-7 due date for NGOs not required to audit (income below ₹5 cr AND no foreign contribution AND application all within India). Most small/medium NGOs.

August 2026

• 7 August: TDS deposit for July.
• 20 August: GSTR-1 + GSTR-3B for July.
• Mid-August: Begin statutory audit prep for NGOs that need Form 10B / 10BB. See our audit prep guide.

September 2026

• 7 September: TDS deposit for August.
• 20 September: GSTR-1 + GSTR-3B for August.
• 30 September (CRITICAL): Form 10B / 10BB due for audited NGOs. Filed before ITR-7.
• 30 September: Form 10 (5-year accumulation election) due if you're claiming §11(2) accumulation for an 85% shortfall.
• 30 September: Quarterly FC-6 for Q1 of current FY (Apr-Jun).

October 2026

• 7 October: TDS deposit for September + quarterly Form 24Q / 26Q for Q2 (Jul-Sep).
• 20 October: GSTR-1 + GSTR-3B for September.
• 31 October (CRITICAL): ITR-7 due date for NGOs requiring audit (Form 10B / 10BB).

November 2026

• 7 November: TDS deposit for October.
• 20 November: GSTR-1 + GSTR-3B for October.
• Mid-November: Begin FCRA-FC-4 prep for FCRA-active NGOs (annual return due 31 December).
• 30 November: Belated ITR-7 with late-filing penalty (₹5,000 if income ≤ ₹5 lakh; ₹10,000 if higher) - last chance with reduced penalty.

December 2026

• 7 December: TDS deposit for November.
• 20 December: GSTR-1 + GSTR-3B for November.
• 31 December (CRITICAL - FCRA only): Form FC-4 annual return due for FCRA-active NGOs. Covers the prior FY. Late filing puts FCRA registration at risk under §16.
• 31 December: Quarterly FC-6 for Q2 of current FY (Jul-Sep).

January 2027

• 7 January: TDS deposit for December + quarterly Form 24Q / 26Q for Q3 (Oct-Dec).
• 20 January: GSTR-1 + GSTR-3B for December.
• 31 January: POSH annual return to District Officer under §21 of POSH Act 2013 (if NGO has 10+ workers; see POSH IC guide).

February 2027

• 7 February: TDS deposit for January.
• 20 February: GSTR-1 + GSTR-3B for January.
• Mid-February: Plan 12AB renewal if your validity expires in 2026-27 (file Form 10AB 6 months before expiry).

March 2027

• 7 March: TDS deposit for February.
• 15 March: 10bd-reconciler begins daily run on Donateazy (FY-close window starts).
• 20 March: GSTR-1 + GSTR-3B for February.
• 31 March (CRITICAL - fiscal year-end):
  • Apply the remaining 85% of income for charitable purposes (Section 11)
  • Reconcile all bank accounts (designated FCRA, utilisation, regular)
  • Pay all anonymous-donation tax under §115BBC if threshold crossed
  • Quarterly FC-6 for Q3 of current FY (Oct-Dec)
  • If 12AB validity expires today and renewal is pending, you're in trouble

The 7 absolute critical deadlines

Out of the 50+ items above, these 7 cannot be missed without serious consequence:

Monthly recurring (not tied to FY)

• 7th of every month: TDS deposit for prior month
• 20th of every month: GSTR-1 + GSTR-3B (if GST-registered)
• Monthly: Bookkeeping close, bank reconciliation, expense voucher review

One-time / event-driven

• 12AB renewal: File Form 10AB 6 months before validity expiry (every 5 years). See our 12AB renewal guide.
• FCRA renewal (FC-3C): File 6 months before FCRA expiry (every 5 years). See our FCRA renewal guide.
• Trust deed amendment: File with the Charity Commissioner / Registrar within 30 days of amendment.
• Trustee change: File with Registrar within 30 days; update NGO Darpan + FCRA portal.
• Bank account change: Update FCRA portal within 15 days (if FCRA-active).
• CSR-2 (from corporates): Coordinate with each CSR donor for their CSR-2 filing (their internal MCA filing).

Cure paths if you miss a deadline

1. 10BD missed by ≤30 days: File with ₹200/day penalty. No other consequence. Just file.
2. 10BD missed by >30 days: Donors panic because their 10BE isn't issued. File ASAP. Communicate to donors. They can claim deduction even without 10BE on their ITR, but it'll get caught at AIS reconciliation if 10BD isn't filed.
3. ITR-7 missed by ≤30 days: File belated under §139(4). Penalty applies; §11 mostly still available.
4. FC-4 missed: File urgently. MHA may impose a fine but rarely cancels for first-time delay. Document the reason.
5. Form 10B missed before 30 September: Catastrophic. Get the auditor to file by 31 October at latest with a request for condonation under §119(2)(b).
6. POSH annual return missed: File immediately. District Officer may impose ₹50,000; first-time NGOs typically get a warning if filed within 30 days of the deadline.