Which filings does an NGO make?
An NGO files under the law of its form. A public trust, a society, and a section 8 company are different persons, and each keeps its own registration, its own accounts, and its own income-tax return.
Which form is the NGO?
A public charitable trust is registered under the public-trust law of the state, where that state has one. In Maharashtra that law is the Bombay Public Trusts Act, 1950. The Indian Trusts Act, 1882, is the Act for a private trust. It is not the filing code for every public charity.
A society is registered under the Societies Registration Act, 1860, or under the state Act that applies. Its members elect a governing body, and that body is accountable to the members.
A section 8 company is formed for commerce, art, science, sports, education, research, social welfare, religion, charity, protection of the environment, or a similar object. It applies its profits to those objects and does not pay a dividend. Its annual company filings are on the section 8 annual compliances page.
A trade union under the Trade Unions Act, 1926, and a multi-state cooperative under the Multi-State Co-operative Societies Act, 2002, are different persons. They are not filed as a section 8 company.
Which income-tax filings apply?
The organisation needs a PAN to file its return. It needs a TAN if it deducts or collects tax. A charitable or religious trust that wants the exemption in sections 11 and 12 applies in Form 10A. The order is Form 10AC, explained on the Form 10AC page. The registration is not mandatory, and it is not permanent. A trust that claims the exemption files ITR-7.
Approval under section 80G is separate. It is the approval under which a donor may claim a deduction. It does not replace registration of the trust.
When does GST apply?
GST follows the same thresholds as any other supplier. Services are ₹20 lakh in most states and ₹10 lakh in the special-category states. Goods use the higher threshold only where the goods rule allows it. Section 24 still requires registration in the cases it lists, including an inter-state supply of goods. Charitable objects do not remove those rules. Registration is on the GST registration page.
What is separate from these filings?
Foreign contribution is governed by the Foreign Contribution (Regulation) Act, 2010. It is not an income-tax registration. An organisation accepts foreign contribution only with prior registration or prior permission under that Act. A section 8 licence does not grant it.
Frequently asked questions
Four questions cover registration, section 80G, foreign contribution, and GST.
Is NGO registration the same as these filings?
No. Registration creates the trust, the society, or the company. The filings on this page are the returns and approvals that follow.
Does registration of the trust replace section 80G?
No. Registration under section 12AB is the trust’s own exemption. Section 80G is a separate approval, and it is what lets a donor claim a deduction.
Is FCRA an income-tax form?
No. The Foreign Contribution (Regulation) Act is a separate statute. Foreign contribution needs prior registration or prior permission under that Act.
Does every NGO need GST?
No. GST follows the turnover thresholds and the cases in section 24. Charitable objects do not by themselves remove the tax.
Sources
A section 8 company is section 8 of the Companies Act. Trust exemption is sections 11, 12, 12A, and 12AB. Foreign contribution is the Foreign Contribution (Regulation) Act, 2010.