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