Filing of Annual Return on or before 31st December each year

The Annual return is to be submitted online in prescribed Form FC-4, duly accompanied by Balance Sheet and Statement of Receipt and Payment, which is certified by a Chartered Accountant.
Submission of a ‘NIL’ return, even if there is no receipt/utilization of foreign contribution during the year, is also mandatory.

The Return is to be filed online for every financial year (1st April to 31st March) within a period of nine months from the closure of the year i.e. by 31st December each year

Please Note:- That The association should fill the mandatory annual return on a yearly basis, till the amount of foreign contribution is fully utilized. Even if no transaction takes place during a year, a NIL return should be submitted.

Consequences of Not Filing the Annual Returns on Time:-

An association not filing annual return on time may face the following consequences:
(1) Imposition of penalty for late submission of return.
(2) Cancellation of Registration
(3) Prosecution for violation of provisions of FCRA, 2010.