Statutory Framework & Compliance Filings

Section 32: Statutory Framework & Legal Sub-Classification

32.1 Legal Entity Sub-Classification Architecture

Sangathan preserves 5 distinct Movement Archetypes while providing deep legal sub-classification according to Indian statutory enactments:

1. Registered NGO (ngo):
   • Registered Society: Under Societies Registration Act, 1860 (State Registrar of Societies).
   • Public Charitable Trust: Under Indian Trusts Act, 1882 / Bombay Public Trust Act, 1950 (Charity Commissioner).
   • Section 8 Company: Under Companies Act, 2013 (Ministry of Corporate Affairs / Registrar of Companies).
2. Workers Union (workers_union):
   • Registered Trade Union: Under Trade Unions Act, 1926 (State Registrar of Trade Unions).
   • Informal Worker Collective: Gig workers, domestic labor, or self-employed collective.
3. Resident Welfare Association (rwa):
   • Registered Society (RWA): Under Societies Registration Act, 1860.
   • Cooperative Housing Society: Under State Cooperative Societies Acts.
   • Apartment Owners Association: Under State Apartment Ownership Acts / RERA 2016.
4. Student Union (student_union):
   • University-Constituted Body: Operating under university statutes and Dean of Students Welfare (DSW).
   • Independent Student Front: Independent organization registered under Societies Registration Act.
5. Civic Collective (civic_collective):
   • Unregistered Collective: Informal constitutional association under Article 19(1)(c).
   • BQF Recognized: Endorsed under Bahujan Queer Foundation Section 8 umbrella.

32.2 16+ Validated Statutory ID Fields

Organisations can record validated statutory registration numbers with regex verification and instant links to official government portals:

• Tax & Corporate: PAN (tax_id), TAN (tan), GSTIN (gstin), CIN (cin), Udyam MSME Registration.
• Exemptions & Grants: NGO Darpan UID (darpan_id), Section 12A URN, Section 80G URN, MCA Form CSR-1, MHA FCRA Registration.
• Labor & Social Security: Trade Union Registration Number, EPFO Establishment Code, ESIC Code Number.
• Cooperative & Institutional: Society Registration Number, Trust Deed Registration Number, Cooperative Registration Number, Local Government Directory (LGD) Code, AISHE Code.

32.3 Periodic Compliance Filings Tracker (/[lang]/dashboard/compliance)

Tracks recurring regulatory obligations with automated countdowns, filing references, and document archiving:

• Income Tax Returns: ITR-7 (NGOs, Trusts, Unions), ITR-5 (RWAs as AOP), Form 10BD (Statement of Donations).
• Corporate & MCA: Form AOC-4 (Financial Statements), Form MGT-7 (Annual Return), Form DIR-3 KYC (Director KYC).
• Labor & Society: Form H (Trade Union General Return), State RoS Managing Committee List (Form V), Cooperative Statutory Audit.
• Safety & Foreign Inflows: Form FC-4 (FCRA Annual Return), Fire Safety NOC Renewal, Lift Inspection Certificate.

32.4 Government Service Integration Endpoints

REST API v1 endpoints (/api/v1/organizations/[orgId]/govt-services/[service]) are architected for seamless direct synchronization with Government of India portals (PAN Verification, GSTIN Status, MCA CIN Lookup, NGO Darpan Sync, FCRA Active Status, LGD Lookup, DigiLocker Cloud Connect, and EPFO Establishment Verification).