Description

GST Implications on RNPOs (Earlier Known as NGOs/NPOs) – Edition June 2026 is a specialized and practical guide explaining the applicability of Goods and Services Tax (GST) on Registered Non-Profit Organisations (RNPOs), earlier known as NGOs/NPOs. Authored by  CA. Sanjeev Goyal and published by Commercial Law Publishers, this book provides focused guidance on GST compliance requirements for the non-profit sector.

With 448 pages of comprehensive content, the book discusses GST registration, exemptions, taxability of activities, donations and grants treatment, input tax credit issues, compliance requirements, reporting obligations, and practical challenges faced by charitable and non-profit organisations.

This publication is highly beneficial for chartered accountants, GST practitioners, NGO/RNPO administrators, trustees, consultants, auditors, finance professionals, and students dealing with taxation and regulatory compliance of non-profit entities.

📘 Key Features:

• Detailed coverage of GST provisions applicable to RNPOs/NGOs/NPOs
• Explains taxability, exemptions & compliance requirements
• Practical insights for professionals and organisations
• Dedicated reference for non-profit sector GST matters

🎉 Limited-Period Offer: Flat 25% Discount with Free Shipping

Detailed Index of the Book

PART A – GST Implications on Registered Non-Profit Organisations (RNPOs)

Chapter 1: GST Implications on Registered Non-Profit Organisations (RNPOs)

• Scope of Supply
• Business under GST
• Consideration
• Schedule I Transactions
• Levy and Collection of GST
• Exemptions for Charitable Activities
• Registration Requirements
• Input Tax Credit (ITC)
• GST Compliance and Returns
• Practical Issues and Common Errors

Chapter 2: GST on Donations

• Taxability of Donations
• Quid Pro Quo Principle
• Grants and Contributions
• CBIC Circulars on Donations
• Judicial Precedents
• GST vs Income-tax Registration Implications

Chapter 3: GST on Educational Institutions

• Educational Services Exemption
• GST Rates on Education
• IIMs and Educational Institutions
• Charitable Purpose Exemption
• Place of Supply Rules
• Transportation Services
• Hostel Accommodation
• Mess and Canteen Services
• Library Services
• Sale of Books and Uniforms
• Advertisement Income
• Rental Income
• Donations
• Commercial Activities
• Interest Income
• Import of Services and RCM
• Circulars and Case Laws

Chapter 4: GST on Vocational Training and Skill Centres

• Skill Development Exemptions
• Training Services
• Placement Services
• Certification Fees
• Library Services
• Publications
• Workshops and Camps
• Rental Income
• Donations
• Commercial Activities
• Interest Income
• Circulars and Notifications

Chapter 5: GST on Healthcare Services

• Clinical Establishments
• Medical Practitioners and Paramedics
• OPD and IPD Services
• Diagnostic Services
• Hospital Rentals
• Food Supply in Hospitals
• Pharmacy and Medicine Supply
• Medical Consultancy
• Cosmetic Services
• Biomedical Waste Treatment
• Cord Blood Banks
• Veterinary Services
• Public Health Services
• Expired Medicines
• Free Samples and Gifts
• Reverse Charge Mechanism
• Membership Fees
• Sponsorship Income
• Royalties and Branding
• Publications
• Merchandise Sales
• Yoga and Wellness Activities
• ITC Provisions

Chapter 6: GST on Rehabilitation Centres

• Rehabilitation Service Exemptions
• Healthcare Exemption
• Charitable Activity Exemption
• Placement Services
• Library Services
• Publication Sales
• Workshops and Awareness Programs
• Rental Income
• Donations
• Commercial Activities
• Interest Income
• Relevant Case Laws

Chapter 7: GST on Old Age Homes and Elderly Care Services

• Senior Citizen Homes
• Healthcare Exemption
• Accommodation Services
• Human Healthcare and Social Care
• Notification No. 14/2018
• GST Exemption under Entry 9D
• Judicial Interpretation
• Compliance Framework

Chapter 8: GST on Yoga Centres

• Yoga Services
• Sale of Yoga Accessories
• Yoga Retreats
• Corporate Workshops
• Licensing and Franchising
• Online Yoga Courses and OIDAR
• Donations
• Commercial Activities
• Interest Income
• Judicial Decisions

Chapter 9: GST on Sports Foundations

• Sports Promotion Activities
• Sponsorship Services
• Services to Recognised Sports Bodies
• Admission and Ticketing
• Membership Fees
• Royalties and Branding
• Donations
• Publication Sales
• Consultancy Services
• Merchandise Sales
• Yoga Classes
• Library Services
• ITC Considerations
• Compliance Matrix

Chapter 10: GST on Environmental Organisations

• Environmental Activities
• Recreational Training
• Awareness Programs
• Renting of Premises
• Publications
• Voluntary Donations
• Commercial Services
• Interest Income
• Import of Services
• ITC Restrictions

Chapter 11: GST on Wildlife Welfare Organisations

• Wildlife Protection Activities
• Animal Welfare Services
• Admission to Wildlife Facilities
• Wildlife Rescue and Rehabilitation
• Veterinary Services
• Awareness Events
• Commercial Activities
• Donations
• Interest Income
• ITC

Chapter 12: GST on Dharamshalas

• Accommodation Exemptions
• Entry 13 and Entry 14 Exemptions
• Catering Services
• Recreational Activities
• Donations
• Commercial Activities
• Interest Income

Chapter 13: GST on Religious Institutions and Activities

• Religious Places under GST
• Charitable Activities
• Religious Services Exemptions
• Donations
• Commercial Activities
• Interest Income
• Cultural Events
• Training and Coaching
• FAQs

Chapter 14: GST Applicability on Income of RWA/AOA

• Maintenance Charges
• Membership Fees
• Advertisement Income
• Penalty Charges
• Participation Fees
• Recreational Activities
• Publications
• Library Services
• Rental Income
• Donations
• Interest Income
• ITC
• Circulars and Case Laws

Chapter 15: GST on Club Facilities Run by Organisations

• Membership Fees
• Recreational Training
• Sports and Fitness Services
• Indoor Games
• Event Participation Fees
• Interest Income
• Renting of Property
• Bangalore Club Case
• GST on Procurements

Chapter 16: GST on Adoption Services

• Adoption Service Exemptions
• Recreational Activities
• Participation Events
• Donations
• Commercial Activities
• Interest Income
• Import of Services
• ITC Restrictions

Chapter 17: Library Services and GST

• Exempt Library Services
• Taxable Library Transactions
• Structuring Taxable Activities
• Membership Fees
• Donations
• Interest Income

Chapter 18: GST on Incubators

• Incubator Exemption
• Incubatee Exemption
• Startup Support Services
• Training Services
• Events
• Legal and Compliance Support
• Interest Income

Chapter 19: GST on Research Institutions

• Notification No. 45/2017
• Research Institution Exemptions
• Eligible Institutions
• Documentation Requirements
• Inter-State Supplies
• Restrictions and Limitations
• Case Laws

PART B – A Short Guide to GST Rules and Requirements

Chapter 1: Registration

• GST Registration Framework
• Registration Process
• Verification Procedures
• Multiple Registrations
• Suo Motu Registration
• Amendment and Cancellation
• Physical Verification
• New Registration Scheme (2025)

Chapter 2: Composition Scheme

• Eligibility Conditions
• Non-Eligible Persons
• Opting Procedure
• Billing Requirements
• Tax Rates

Chapter 3: Time of Supply

• Time of Supply of Goods
• Time of Supply of Services
• Change in Tax Rates

Chapter 4: Place of Supply

• Nature of Supply
• Inter-State Supply
• Intra-State Supply
• Goods Supply Rules
• Import and Export Rules
• Services Supply Rules

Chapter 5: Value of Taxable Supply

• Transaction Value
• Supply in Kind
• Related Party Transactions
• Agent Transactions

Chapter 6: GST Invoice

• Tax Invoice
• Bill of Supply
• Credit Notes
• Debit Notes
• Receipt Voucher
• Refund Voucher
• Payment Voucher
• Revised Invoices

Chapter 7: Accounts and Records

• Books of Account
• GST Records
• Electronic Ledgers
• Retention Requirements
• Non-Compliance Consequences

Chapter 8: Accounting Treatment for RNPOs

• Purchase Accounting
• Sales Accounting
• ITC Accounting
• GST Payments
• Donations and Grants
• ITC Reversal
• Year-End Reporting

Chapter 9: GST Returns

• Return Filing Framework
• GSTR-3B Reporting
• Types of Returns
• Due Dates
• Interest and Late Fees

Chapter 10: Input Tax Credit (ITC)

• ITC Eligibility
• ITC Reversal
• Blocked Credits
• Apportionment Rules
• Annual Return

Chapter 11: Reverse Charge Mechanism (RCM)

• Legal Framework
• Services Covered
• Goods Covered
• Registration Requirements
• Time of Supply
• ITC under RCM
• Penalties and Risks

Chapter 12: Payment of Tax

• Electronic Credit Ledger
• Liability Ledger
• Self-Assessment Tax
• Interest on Delayed Payment

Chapter 13: Refund of Tax

• Refund Claims
• Acknowledgement
• Provisional Refund
• Final Refund

Chapter 14: Assessment

• Self Assessment
• Provisional Assessment
• Scrutiny of Returns
• Non-Filer Assessment
• Unregistered Person Assessment
• Summary Assessment

Chapter 15: Inspection, Search, Seizure and Arrest

• Inspection Powers
• Search and Seizure
• Arrest Provisions
• Summons
• Access to Premises

Chapter 16: Demands and Recovery

• Determination of Tax
• Recovery Proceedings
• Tax Collected but Not Paid
• Instalment Facility
• Provisional Attachment
• Recovery Mechanisms

Chapter 17: Offences and Penalties

• GST Penalties
• Information Return Defaults
• Statistics-Related Defaults
• Detention and Seizure
• Confiscation
• Compounding of Offences

Chapter 18: Audit under GST

• Audit Applicability
• Departmental Audit
• Special Audit
• Audit vs Scrutiny vs Investigation
• RNPO Considerations
• Rights and Obligations

Chapter 19: Advance Ruling

• Definition and Scope
• Application Procedure
• Appeal Mechanism
• Rectification
• Applicability
• Void Advance Rulings

Appendices

Appendix 1 – Invoice Formats

• Tax Invoice
• Bill of Supply
• Export Invoice
• Credit Note
• Debit Note
• Delivery Challan
• Payment Voucher
• Refund Voucher
• Receipt Voucher

Appendix 2 – Return Formats

• GSTR-1
• GSTR-2A
• GSTR-2B
• GSTR-3B
• GSTR-4

Appendix 3 – Notifications, Circulars and Clarifications

• Notification No. 12/2017 – Central Tax (Rate)
• Notification No. 2/2018 – Central Tax (Rate)
• Circular No. 32/06/2018-GST
• Circular No. 116/35/2019-GST
• Circular No. 164/20/2021-GST