Every year, it’s mandatory to prepare and submit an Annual Report — a detailed document that highlights your organization’s activities, achievements, income, and expenses during the financial year.

An Annual Report not only ensures compliance with legal requirements but also builds transparency, trust, and credibility among donors, beneficiaries, and government departments.

📘 What is an Annual Report for an NGO / Section 8 Company?

An Annual Report is an official document that presents a comprehensive overview of an NGO’s or Section 8 Company’s performance during a financial year.
It includes details such as financial statements, activities undertaken, key achievements, utilization of funds, and governance structure.

For a Section 8 Company, it is a statutory compliance under the Companies Act, 2013, while for Trusts and Societies, it is required for transparency and renewal of 12A / 80G / CSR registrations.

✅ Key Features of an Annual Report

• Shows accountability and transparency

• Highlights your NGO’s activities and social impact

• Includes audited financial statements

• Builds credibility with government departments and CSR donors

• Essential for grant proposals, renewals, and funding partnerships

⚙️ Eligibility & Applicability

🧾 Documents Required for Annual Report Preparation

To prepare a complete and compliant Annual Report, the following documents are required:

📂 Organizational Documents

• Registration Certificate (Trust / Society / Section 8)

• PAN Card of Organization

• MOA & AOA / Trust Deed

💰 Financial Documents

• Audited Financial Statements (Balance Sheet, Income & Expenditure, Receipts & Payments)

• Auditor’s Report

• Details of Donations, Grants, and CSR Funds Received

• Bank Statements of the Financial Year

📋 Operational Details

• List of Trustees / Directors / Office Bearers

• Summary of Projects & Activities Conducted

• Photographs of Events & Social Work

• Future Plans or Next Year’s Roadmap

💻 Step-by-Step Process to Prepare and File Annual Report

🕒 Timeline for Filing Annual Report

💰 Cost of Annual Report Filing

💡 Tip: Filing through professional consultants like SAI NGO & BUSINESS CONSULTANCY ensures accuracy and timely submission, avoiding penalties.

📄 Benefits of Preparing an Annual Report

✅ Legal Compliance – Mandatory under Companies Act and Trust laws
✅ Transparency – Builds confidence among stakeholders and donors
✅ Funding Support – Required for 12A / 80G / CSR and grant renewals
✅ Performance Evaluation – Helps measure impact and efficiency
✅ Public Image – Strengthens NGO’s credibility and brand value

🌐 Annual Report Filing for Section 8 Companies (MCA Portal)

The Ministry of Corporate Affairs (MCA) provides an online system for Section 8 Companies to submit their annual reports.

👉 Visit: https://www.mca.gov.in/

You can file:

• Form AOC-4: For financial statements

• Form MGT-7: For annual return and company details

• Form DPT-3: For declaration of outstanding receipts (if applicable)

🧮 Comparison: Annual Report for NGO, Trust & Section 8 Company

🏁 Conclusion

Filing an Annual Report is not just a legal formality — it’s a reflection of your NGO’s transparency, accountability, and impact.
Whether you are a Trust, Society, or Section 8 Company, a well-prepared Annual Report strengthens your organization’s credibility and ensures continued eligibility for 12A, 80G, and CSR benefits.