GST Implications on RNPOs -CP

Description

The content covers key areas including:

• GST applicability on charitable and non-profit activities
• Registration requirements for RNPOs under GST law
• Taxability of donations, grants, and sponsorship receipts
• Exemptions available to charitable, religious, educational, and healthcare institutions
• Classification of services and determination of taxable supplies
• GST implications on fundraising events and promotional activities
• Input Tax Credit (ITC) eligibility and restrictions
• Reverse Charge Mechanism (RCM) provisions relevant to RNPOs
• Compliance requirements, return filing, and record maintenance
• GST treatment of grants from government and international agencies
• Tax implications on training, consultancy, and ancillary services provided by RNPOs
• Audit, assessment, demand, and penalty provisions under GST law
• Latest amendments and updates introduced by the Finance Act, 2026
• Practical guidance for effective GST compliance and risk management