Registration to Darpan portal is now Optional

Vide a public notice of 04th October 2017, FCRA department had made Darpan ID mandatory for all NGOs seeking any FCRA related services. Till now anyone to undertake any activity  on online portal of FCRA, including filing of Annual Return (FC4). Well several NGOs have ben facing problem in getting Darpan Id. Some principally felt that it was wrong to share personal details of Adhar of its Trustees on a public platform. Rajiv Gandhi Charitable Trust (RGCT) was one such entity, which went to High Court that after SC judgement, there was no need to share these details with Govt, since no personal benefit is being derived by RGCT. Delhi HC directed FCRA Dept to allow RGCT to file return manually. 

However since then, FCRA Dept has now reconsidered its stand of compulsory registration on Darpan id and vide a circular dt. 15th January 2019, it has been made optional. Circular can be accessed on following link:

_______________ ‎
Socio Research & Reform Foundation (NGO)
‎512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008

Posted in FCRA, TAX, LEGAL | Tagged , , | 2 Comments

Amendments in Trust Deed

Dear Members,

We are an NGO registered in Trichy, Tamilnadu. The founder trustee resigned and as a result I (Dr.Uma) ‎became the managing trustee henceforth. The Supplementary Deed was registered in Trichy district Sub-Registrar ‎office. Pl. clarify the following.

  • Should I maintain an office in the place of registration (Trichy)
  • Should I inform to the Income officials about our supplementary deed
  • The trust has 12 a and 80 G validity.

Thanks and regards

Dr. Uma

Posted in FCRA, TAX, LEGAL | 5 Comments

Can one FCRA Holder/NGO be able to send money to another NGO with FCRA Registration?

Dear Respected Friends,

Greetings and New Year Wishes to you and to all SRRF team from Isaac Arulappan, Founder – Director of NGO namely Deva Kirubai Social Help Association managing an orphanage namely CORNERSTONE in a Village Mullippadi, Manapparai in Tiruchirappalli District – Tamil Nadu.

Now, I have a request.  Please help me have an answer to this Question

– Can one FCRA Holder/NGO be able to send money to another NGO with FCRA Registration?

Looking forward to receive your reply.

Thanking you in anticipation.

Isaac Arulappan

Posted in FCRA, TAX, LEGAL | 1 Comment

Is legislative framework against sustainability in NPOs

Dear Members, ‎

I am working on registering a not-for-profit which will involve itself into research activities in ‎technology. The outcomes will be mostly public goods, in terms of papers, open source code, etc. ‎At the same time, it may generate IP, income from licensing IP and ownership (equity) in ‎companies that come out of the work of the center. This will be used for sustaining the center. ‎

As far as I know, there is restrictions by the IT Act that organizations (for Section 8/Trusts which ‎have IT exemption) can’t own equity and also, their total income (from commercial activities) ‎should not be more than 20% of all receipts. ‎

‎- Does this mean that a not-for-profit cannot generate income to pay off for their expenses? If ‎that is the case, then how do not-for-profits become sustainable?‎

‎- Can NFP own patents or equity? ‎

Thanks for the help.‎

Posted in FCRA, TAX, LEGAL | 1 Comment

Last Date for Filing FCRA Return for FY 2017-18 extended to 31-March-2019

FCRA Dept made DARPAN ID mandatory for filing FCRA Annual Return (FC-4) for all organization, although several NGOs could not generate Unique ID from the Darpan website. FCRA Dept has now stated that on representation made by various NGOs facing difficulties in generating Unique ID under the DARPAN Portal , it has extended the last date of filing of mandatory FCRA return for the year ending March 2018 from 31st December 2018 to 31st March 2019 vide its notification No. II/21022/58(370)/2018-FCRA(MU) dated 29/12/2018.

This is for information and for some respite for organisations who could not comply with FCRA’s requirement of registration on Darpan portal.

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FCRA Registration suspended of 156 NGOs whose have not migrated to PFMS

In Dec’17 FCRA Department had ordered NGOs to open their FCRA bank account with the banks integrated with Govt PFMS system within one month of its notice dated 21/12/2017. Most NGOs opened or shifted their bank account to PFMS compliant bank till June 2018, remaining NGOs were served a show-cause notice.

The FCRA Department has now come out with an order suspending FCRA of 156 NGOs for not complying with the orders. Their FCRA has been suspended for a period of 180 days.

During the suspension period, the NGOs cannot withdraw or deposit any foreign contribution in their bank accounts. Donor agencies funding these NGOs should not disburse any more funds till the FCRA registration is restored.

It also seems that some of these have already changed the bank, though the details have not been updated in FCRA database. FCRA Dept has stated that in case there are NGOs who already have migrated to a PFMS compliant bank and its name still appears on the list, they should send an e-mail to enclosing proof of bank letter.

In case NGOs have not done so, they can still do so, and then request FCRA Department to restore your FCRA.

_______________ ‎
Socio Research & Reform Foundation (NGO)
‎512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008

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Is GST applicable on GRANT received by a Society

Dear Sir,

We are a Society registered under Societies Registration Act, 1860. Majorly, our receipts are GRANTs, both FCRA and non-FCRA.

We are registered under GST. Want to know, whether GST applicable on a GRANT (both FCRA and non-FCRA grants)?



Posted in FCRA, TAX, LEGAL | 8 Comments

Can an NGO continue to receive money under FCRA Renewal

Good afternoon

I wanted to know if an NGO whose FCRA is under renewal, can they continue to receive FC money.



Posted in FCRA, TAX, LEGAL | 3 Comments

Show Cause Notice issued to 1775 NGOs for non-submission of mandatory ‎Annual Return

In May 2017 and again in April 2018, FCRA Department issued a public notice ‎asking NGOs to submit missing annual returns online from 2010-11 to 2014-‎‎15 without payment of any penalty. However, many NGOs still have not ‎complied with the directive issued by the FCRA Department.‎

On 16th November 2018, the FCRA Department has now come out with a show ‎cause notice directing 1,775 NGOs to explain why should their FCRA not be ‎cancelled. Last date for this is 1-Dec-18. List can be accessed on the following link:‎
FCRA Notice 16-11-2018
‎ ‎
NGOs are advised to check their name attached with notice, if their names ‎appear on the list, send a letter to MHA explaining why the return was missing. ‎

In case you have already submitted the annual returns and your name still ‎appears on the list, please send an e-mail to enclosing ‎proof of submission along with annual return. ‎
‎ ‎
‎_______________ ‎
Socio Research & Reform Foundation (NGO)
‎512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008

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GST Implications for NGOs on transfer of goods outside state

Dear Sir/ Madam,

PO has been raised by an NGO for printing documents to a printing agency and in this PO the shipment address is mentioned outside Delhi and the billing address is mentioned as Delhi because vendor belongs to Delhi. The vendor himself couriers the consignment on behalf of NGO outside Delhi. PO states that the freight charges will be paid to Printing Agency as per actual.

1. Can printing agency raise the freight bill to NGO? Or is there any other way out?
2. Is it required to generate e-way bill by the printing Agency to dispatch the materials?
3. Is there any GST implication? (Let me clear that this shipment is not for furtherance of business)
4. Will it be GST bill or IGST bill?
5. on POD printing agency can write the name of NGO as a consignor.

Looking forward to hearing from you.

thank you.

Ravi Shankar

Posted in FCRA, TAX, LEGAL | 1 Comment