Why is Compliance Important?

  • Ensures smooth operations and avoids legal troubles.
  • Maintains eligibility for tax exemptions under 12A & 80G.
  • Builds trust and credibility for funding and grants.
  • Avoids penalties and cancellation of registration.
  • Mandatory for receiving government and CSR grants.

Annual General Meeting (AGM) 

  • Every registered society must conduct an AGM annually. 
  • Discuss financials, activities, and elect office bearers if needed. 
  • Non-compliance may lead to penalties or de-registration. 

Annual Filing with Registrar of Societies 

Societies must file an annual return with the respective state Registrar of Societies. 

Required Documents: 

Audited Financial Statements

List of Governing Body Members

Activity Report of the Society

Due Date: Varies from state to state. Penalty: Late filing fees and risk of cancellation of registration.

Amendment Reporting (If Any)

Any changes in society’s bylaws, objectives, or governing body must be reported to the Registrar of Societies.

Required Documents:

Updated MOA & Rules and Regulations

Special Resolution Passed in AGM/EGM

Approval from Governing Body

Failure to report amendments can cause legal complications.

Income Tax Compliance for Societies

Filing of Income Tax Return (ITR-7)
  • Societies claiming tax exemptions must file ITR-7 annually.
  • Due Date: 31st October of every year.
  • Penalty: ₹1,000 to ₹10,000 for late filing.
Form 10B – Audit Report
  • Mandatory for societies availing tax exemptions under Section 12A & 80G.
  • Due Date: Before filing ITR-7.
Form 10BD – Donor Information Filing
  • Societies receiving donations must file Form 10BD annually.
  • Due Date: 31st May every year.
  • Penalty: ₹200 per day for non-filing.
Form 10BE – Donation Certificate to Donors
  • Societies must issue Form 10BE to donors for claiming tax exemptions.
  • Must be provided after Form 10BD submission.

GST Compliance (If Applicable)

  • If society is involved in commercial activities exceeding ₹20 lakh (₹10 lakh in special category states), GST registration is mandatory.
  • Monthly/Quarterly GST Return Filing as per turnover.
  • Penalty for Late Filing: ₹50 per day for Nil return and ₹100 per day for regular return.