Dear Sir,
I run a Charitable trust which is duly registered by the CC and also Income Tax Dept.
Yearly donations received are less tah Rs.20.00 Lakhs.
What if it crosses Rs.20.00 Lakhs?
Do I needto register myself under GST
Replies from learned council are solicited
N R Joshi
Yes, trust is a person u/s 2(84)(m) of CGST Act and is liable to be registered. Refer brochure on registration: https://www.cbec.gov.in/resources//htdocs-cbec/gst/regn-GST-onlineversion-07june2017.pdf However, if it is registered u/s 12AA of Income Tax Act 1961 by way of charitable activity, it is exempt vide entry No.1 of the notification and need not register: https://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification12-CGST.pdf
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