GST Implications on RNPOs (Earlier Known as NGOs/NPOs)

by CA. Sanjeev Goyal

1. The outset for	3
2. Constituents of the Law Taxability of the Goods and Services Tax on registered non-profit organisations (RNPO)(Analysis by Section)	3
3. The scope of supply is highlighted in Section 7(1) of the CGST Act, 2017, read "with RNPO Applicability Highlighted."	3
4. The CGST Act, Section 2(17), asks, "What does the term 'business' mean? (With a focus on registered non-profit organisations)	5
5. Section 2(31) : Consideration	6
6. Schedule I : Activities treated as supplies even if made without consideration	7
7. Section 9 of CGST Act - Levy and collection of GST(Charging Section)	7
8. Section 11 of the CGST Act - Power to grant exemption from tax(charitable relief)	8
9. Sections 22 and 24 of the Goods and Services Tax Registration Provisions (How the Affects not-for-profit organisations)	9
10. Sections 16 and 17: Input Tax Credit (with Restrictions for registered non-profit organisations)	10
11. RNPO are required to register for the Goods and Services Tax	11
12. Input Tax Credit (ITC for RNPO)	11
13. Obtaining GST Returns and Observing the Regulations	11
14. Problems that occur in real life and the errors that people make a great deal	12
15. Conclusion	12