Sale of assets acquired under FCRA Fund

To my professional knowledge assets\immovable property acquired under
fcra money in India by a charitable company could be sold only with
RBI permission and could be deposited \shown in fcra account.

Kindly give reply.

Isaiah Sundar Singh

Posted in FCRA, TAX, LEGAL | 3 Comments


Considering widespread likely impact of GST, legal provisions, rules and available circulars were studied to understand its applicability for NGOs. While one cannot say that GST is applicable to GST per se, simply because there is no blanket exemption to GST to any organization. However one should look at this question, from the point of services NGOs undertake and if these are likely to be taxable.


GST constitutes of three components, CGST, SGST (incl. UTGST) and IGST. As the acronyms suggest Central GST represents Central Goods & Services Tax Act 2017, SGST & UTGST represent individual states’ & Union Territories’ GST Acts. IGST or Integrated Goods & Services Tax Act 2017 represents GST on Interstate sales. The legislations of central & states have been drafted on Model GST laws and are generally…..(Click here for complete article)

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

Posted in FCRA, TAX, LEGAL | 1 Comment

Report – Legal Compliance Workshop for NGOs 24 August 2017

Legal Compliance Workshop for NGOs
[Thursday, 24th August 2017, Lecture Room- 1, IIC (Annexe), 40 Max Mueller Marg, N. Delhi – 3]

Dear Friends with a special Hello to all the Participants who attended the workshop, which was one of the most interactive workshop organized by SRRF so far. Credit for this goes to all the participants, who engaged the faculty and remained focused throughout the day. Through this communication we share feedback given by you.

The Feedback forms have been compiled and collated. There were 41 participants, 49% of whom have given their feedback. Feedback required scoring for each session as well as for overall workshop. The feedback gives score of 92% for the overall workshop. A chart of session-wise results is given below.

Following suggestion received by participants on various topics:

Particulars Suggestions
Please tell us how to further improve? Any specific suggestion for improvement? –        If all topics needs to be covered the training can be for more than a day.
–        Place water bottles on the desk
SRRF Comment: While we thank you for your suggestions, however the plastic bottle is not very environment friendly and so far we have avoided it. Water is always available just outside the hall.
–        Practical example to improve the knowledge
–        More clarity from Government
–        Very well structured & it is also always a privilege to come and attend such esteemed speakers.
–        Could take fewer topics to stick to timeline.
–        Time management can be looked at
SRRF Comment: We always keep it in mind, however our effort is to solve issues raised, hence sometime discussions can be a bit longer. Our overall aim is to cover all the topics in the day itself.
–        Can take more Q & A
SRRF Comment: Effort is always to have an interactive ‎workshop. All the questions raised ‎during the day were taken up.‎
Please suggest topics for any other events that you would like SRRF to Organise. –        A session on Sub grants to Partners
–        More on GST
–        All GST sections
–        NGO Management Systems in Place
Would you like this program to be replicated in any other state, if Yes please indicate. Mumbai, Kerala

We have already uploaded the presentations of the workshop at our website including snaps. Please visit SRRF website to get access to the same.

We have also uploaded the snaps of the participants on SRRF facebook page.

Once again I thank you on behalf of SRRF, on being part of a wonderful and learning ‘Legal Compliance for NGOs’ workshop.

With warm regards

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

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Rejection of 80G on non charitable services

There are cases of rejections of 80G applications on the grounds that preservation of environment including watershed, forests and wildlife does not come under charitable services.

C Udayashankar


Posted in FCRA, TAX, LEGAL | 3 Comments

Filing of Return under Lokayukt if FC Funds received more than 10 Lakhs

Please suggest us if we received FC funds more than 10 Lakhs in a year. Should we file under Lokayukt?

Hemal Kamat

Posted in FCRA, TAX, LEGAL | 3 Comments

Registration under Societies Registration Act as well as a Trust

Dear Members,

Some amount of confusion exists in the minds of a few of us.

We are a Society registered under the Societies Registration Act, 1860 in Gujarat. Do we have to compulsorily register as a Public Charitable Trust also? We file our Annual Returns with the Registrar of Societies. Do we have to file the same with the Charity Commissioner simultaneously? To what extent are the provisions of Trusts Act becoming applicable to a Society?

Shall be grateful for your advice.

T.K. Balappan

Posted in FCRA, TAX, LEGAL | 13 Comments

Query regarding GST

Dear Dialogue Members,‎
Greetings from Sundarban social development Centre

‎1st query Can an NGO under GST Applicable?‎

‎2nd query if an NGO Run Hospital and also Run medicine shop & Optical shop then that NGO applicable ‎under GST?‎


Sudhendu Das

Finance manager
Sundarban Social development Centre
Sultanpur, PO Krishnanagar
Dist south 24 Parganas
Pin 743343‎

Posted in FCRA, TAX, LEGAL | 2 Comments

Volunteers on tourist VISA not allowed Entry

Chennai immigration officials have not allowed a team of 19 UK citizens (16 ‎students & 3 children) entry in the country. The group was part of a ‎programme under which UK children support underprivileged children, ‎through monetary and ‘in kind’ donations and also interacting with children ‎through painting murals & other constructive work for about a day. Their other ‎part of activities included sight-seeing in the city and nearby villages. ‎

However immigration authorities decided that this was working in the NGO ‎and their tourist visa, which the group was holding, did not allow the same. ‎They deported the entire group. ‎

Infact this has implications for a number of NGOs, whose programmes often ‎include visits / internship / exchange programmes by foreigners in their field ‎areas. ‎

India basically has issues tourist visa, business visa & Employment visa. A ‎person who comes to India to work for an NGO needs to apply for an ‎Employment Visa, even if it is on honorary basis. ‎

In the present case, where idea was for UK school children to interact with ‎children at a children’s Home, it seems to be a case of overkill, but is a lesson ‎for all NGOs to be careful when inviting foreigners at their offices / workplace. ‎
Socio Research & Reform Foundation (NGO)‎
‎512 A, Deepshikha, 8 Rajendra Place, ‎
New Delhi – 110008‎

Posted in FCRA, TAX, LEGAL | 4 Comments

Show Cause Notice issued to 5922, NGOs could lose their FCRA Registration ‎

FCRA Department has issued show cause notice to 5922 NGOs on 8th July 2017, who have not ‎submitted their FCRA return for asking to why their FCRA Registration should not be cancelled. Please ‎visit the following ling for list of all the NGOs:‎‎ ‎

Please check this list. In case your name appears on the list, file the missing annual returns ‎immediately and also send a letter to MHA explaining why the return was missing. You have to sent ‎your reply at following email-address before 22nd July 2017: ‎

In case no replies are received by 22nd July, the Department will cancel your FCRA registration. ‎
Socio Research & Reform Foundation (NGO)‎
‎512 A, Deepshikha, 8 Rajendra Place, ‎
New Delhi – 110008‎

Posted in FCRA, TAX, LEGAL | 1 Comment

GST applicability to NGOs

Dear Members,

I would like to have detail report of your study and report on GST Applicability to NGOs.

As you are aware NGOs are receiving the Fund from Agencies as Grant/Services/ Consulatancy/ Royalty/ Training Programme Fees/Conference Participants Fee/ Rent of Property/Income from Infrastructure Facilities and from other Sale of Products & Publications.

NGOs are also availing the services from others and also paying for GST on purchase etc.

We would like to know the impact of GST on all above and the procedures to be followed to initiate the GST at NGOs level.

What are the exemptions category for NGOs.

Please do the needful share your expertise for the same.

With thanks & regards,

D.N. Surati
Chief Accounts Officer,
Nehru Foundation for Development,

Posted in FCRA, TAX, LEGAL | 1 Comment