Circulars and Notifications

Extension of Time limits under Income Tax Act

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Extension by 60 days for filing of FCRA registration application for specific cases.

In continuation with the Circular dated 18th March 2020, the FCRA department has allowed 60 more days to file the FCRA registration application. This is available for those organizations whose FCRA registration was cancelled in November 2019 on account of non-filing of annual return for FY 17-18.

Renewal application for 12A and 80G can be filed after 1st October

Earlier the renewal application was required to be filed between 1st June 2020 to 31st August 2020. Due to difficulties faced by nationwide lockdown, the time frame is extended from 1st October 2020 to 31st December 2020.

GST Circular for COVID 19 relief

Interest on GST payments and late filing fees for payment and filing under GST for Feb March and April have been relaxed.

One time Opportunity for FCRA cancelled trusts for re-registration

Exemption from waiting for 3 years on cancellation of FC registration

Budget Memorandum

Budget memorandum explaining the reasons behind particular amendments

Cancellation of FC registration for non filing of Annual Return

FC registration of 100s got cancelled for non filing of annual returns for FY 17-18.

FCRA New penalties for Late filing of Annual Return

The FCRA department has issued incremental penalties for delay in filing of return.

Intimation of Quarterly FC receipts

Guidelines for intimating quarterly FC receipts.

FCRA Annual Return Filing Extension

Annual return for FY 2014-15 is extended to 15th March 2016

Advisory for Expenditure exceeding 20000

FCRA department has issued advisory that expenses in excess of 20000 should be made by checks. (Non Cash mode)

GST on charitable and religious trust

Exemptions to Charities from applicability of GST