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FCRA Returns · Form FC-4 · Quarterly Disclosure

FCRA Return Services annual FC-4, quarterly disclosure, and FCRA audit.

FCRA Return Filing services in India — annual Form FC-4 return, quarterly online disclosure, FCRA bank account reconciliation, utilisation certificate, and FCRA audit support for NGOs registered under the Foreign Contribution Regulation Act, 2010.

FCRA Return Filing is the recurring compliance discipline that every FCRA-registered organisation must follow to maintain its FCRA status in good standing. The two principal filings are the annual return in Form FC-4 — covering the foreign contribution received and utilised during a financial year, balance carried forward, donor-wise summary, and audited financial statements — and the quarterly online disclosure of foreign contribution receipts on the FCRA portal within fifteen days of the close of each quarter.

Form FC-4 is filed online on the FCRA portal within nine months from the close of the financial year, that is, by 31 December for the year ending 31 March. It must be accompanied by audited financial statements, receipt and payment account, income and expenditure account, and balance sheet for the FCRA account; a chartered accountant's certificate confirming receipt and utilisation; and bank account statements of the designated FCRA account. Errors, mismatches, or late filing of FC-4 are common grounds for suspension and even cancellation of FCRA registration.

Our FCRA Return Services act as the recurring FCRA compliance partner for FCRA-registered NGOs. We reconcile the designated FCRA bank account month by month, classify donor-wise receipts, prepare project-wise utilisation, draft the FCRA accounts, conduct or coordinate the FCRA audit, prepare and file the annual Form FC-4, file quarterly online disclosures, and respond to any MHA scrutiny or assessment letters that follow.

Our FCRA Returns Services

01

Annual Form FC-4

Drafting and filing of annual FC-4 return within 9 months of financial year end.

02

Quarterly Disclosure

Quarterly online disclosure of foreign contribution receipts on FCRA portal.

03

Bank Reconciliation

Monthly reconciliation of the designated SBI Delhi FCRA bank account.

04

FCRA Audit

FCRA audit and chartered accountant certification of FC-4.

05

Utilisation Certificate

Donor-wise and project-wise utilisation certificate preparation.

06

20% Admin Cap Check

Monitoring of 20% administrative expenditure cap under FCRA.

07

Asset & Movable Property Note

FCRA asset and movable property schedule with FC-4.

08

MHA Scrutiny Reply

Reply to Ministry of Home Affairs scrutiny and clarification letters on FCRA returns.

Our FCRA Returns Workflow

1

Bank Reconciliation

Reconciliation of the designated FCRA bank account.

2

FCRA Audit

FCRA audit and certification by chartered accountant.

3

FC-4 Drafting

Drafting of annual FC-4 with donor-wise and project-wise breakup.

4

Filing on Portal

Filing of FC-4 on the FCRA portal within statutory window.

5

Quarterly Updates

Ongoing quarterly disclosure of foreign contribution receipts.

Benefits of FCRA Return Compliance

Maintained FCRA status in good standing
Zero risk of suspension on late FC-4
20% admin cap monitored actively
Donor and project-wise utilisation clarity
Defensible record for MHA scrutiny
Clean FCRA audit position
Smooth FCRA renewal at 5 years
Increased donor and grantor confidence

Frequently Asked Questions

Form FC-4 is the annual FCRA return filed by every FCRA-registered organisation with the Ministry of Home Affairs within 9 months from the close of the financial year.

Form FC-4 must be filed by 31 December of every year for the financial year ending the previous 31 March.

FCRA-registered organisations must disclose foreign contribution receipts on the FCRA portal within 15 days of the close of each quarter.

Under the FCRA amendments of 2020, administrative expenses funded out of foreign contribution must not exceed 20% of the foreign contribution received in a financial year.

Late or erroneous FC-4 filings can lead to penalties, suspension of FCRA registration, or in serious cases cancellation of FCRA registration under Section 14 of FCRA.

FCRA Return Due?

Whether you have an annual FC-4 due, quarterly disclosure pending, or FCRA audit to complete, talk to our team for clean, on-time FCRA return filing.

File FCRA Return or call +91 9819 000 511