GST Implications on RNPOs (Earlier Known as NGOs/NPOs) – Practice Guide | Finance Act, 2026 Edition
Author
CA. Sanjeev Goyal
Publisher
Commercial Law Publishers (India) Pvt. Ltd.
Year
June 2026
Why Choose This Book?
This practical guide explains the GST implications applicable to Registered Not-for-Profit Organisations (RNPOs), formerly known as NGOs and NPOs, in light of the Finance Act, 2026. It adopts an activity-wise approach, making it easy to determine GST treatment for donations, grants, sponsorships, educational activities, healthcare services, religious institutions, memberships, fundraising events, and other sector-specific transactions. An essential reference for Chartered Accountants, tax professionals, NGOs, trusts, societies, Section 8 companies, consultants, and compliance officers.
About the Book
Designed as a comprehensive practice-oriented treatise, this book examines the GST framework governing Registered Not-for-Profit Organisations. It combines statutory provisions with judicial precedents, advance rulings, notifications, circulars, and practical illustrations to simplify complex compliance issues. The book also covers registration, valuation, place of supply, input tax credit, invoicing, returns, exemptions, and procedural requirements relevant to the non-profit sector. Its structured, activity-based analysis enables professionals to understand both the legislative intent and the practical application of GST provisions affecting RNPOs.
Related Subjects
- GST Law
- NGO & RNPO Taxation
- Charitable Trusts
- Indirect Tax
- Finance Act 2026
Website Hashtags
#GST #GSTLaw #RNPO #NGO #NPO #CharitableTrust #Section8Company #IndirectTax #FinanceAct2026 #TaxCompliance #GSTCompliance #CAPractice #CommercialLaw #LegalBooks #MandJServices#9789378335983
Shipping Note
Ships securely packed to protect against bends and transit damage.
Caveat Legalis
Readers are advised to verify subsequent amendments, notifications, circulars, and judicial developments after the Finance Act, 2026.
100% Swadeshi
Proudly sourced from an Indian legal publisher, supporting Indian legal education and professional publishing.