FCRA Annual Return

• Total foreign contributions received during the year — source-wise and purpose-wise breakdown
• Details of each foreign donor: name, country, relationship, and amount
• Purpose for which each contribution was received (as per FCRA registration)
• Complete utilisation details — project-wise and activity-wise expenditure
• Administrative expenditure as a percentage of total FCRA receipts (max 20%)
• Details of any sub-grants made to other organisations (requires prior MHA approval)
• Opening balance, total receipts, total utilisation, and closing balance of FCRA account
• Any foreign hospitality accepted by key office bearers
• Status of any pending MHA queries or notices

• Audited annual accounts of the FCRA designated bank account
• Bank statement of SBI New Delhi FCRA designated account for the full year
• Auditor certificate confirming FCRA compliance and utilisation
• Receipt vouchers for all foreign contributions received
• Expenditure vouchers supporting all FCRA fund utilisation
• Beneficiary details and project completion reports
• Foreign donor certificates and correspondence (if required)

• Portal: MHA Seva portal — foreigncontribution.nic.in
• Form: FC-4 Annual Return
• Deadline: 31st December every year (for the calendar year January–December)
• Filing Fee: NIL — no government fee for FC-4 filing
• MFiling Professional Charges: From Rs.4,999 per annual filing
• Consequences of Late/Non-Filing: Suspension of FCRA registration, penalty, criminal prosecution

FC-4 errors and missed filings are more common than most NGO executives realise — the MHA Seva portal is technically complex, financial data must reconcile across multiple years, and the form requires information about all foreign contributions received broken down by donor, purpose, and utilisation. MFiling assists with FC-4 corrections and regularisation.

FC-4 Filed with Errors — Correction Process:

• Minor data entry errors (wrong amount, wrong purpose code) — MHA allows revision of FC-4 within the filing window (before 31st December deadline)
• After the deadline, corrections require written communication to the FCRA cell at MHA with a revised FC-4 and explanation
• MHA may accept corrections at its discretion — MFiling prepares the explanation letter and revised form

FC-4 Not Filed for One or More Years:

• Immediately file the missing FC-4(s) — MHA Seva portal allows late filing; accept the late submission
• Prepare a covering letter explaining the reason for delay
• Do not wait for MHA to send a notice — proactive late filing is treated more favourably
• In FCRA renewal (FC-3C), disclose any late filings and attach acknowledgement receipts

FC-4 Data Inconsistency with Audited Accounts:

MHA cross-verifies FC-4 data with ITR-7, audited accounts, and bank statements. Any inconsistency triggers queries. MFiling reconciles all data sources before preparing FC-4 to ensure complete consistency — the most important preventive step in FCRA annual return compliance.