OVERVIEW

GST Implications on RNPOs (Earlier Known as NGOs/NPOs) is a comprehensive professional guide authored by CA. Sanjeev Goyal and published by Commercial Law Publishers (India) Pvt. Ltd. This Edition June 2026 has been thoroughly updated in line with the Finance Act, 2026, making it an essential reference for understanding GST provisions applicable to Registered Not-for-Profit Organisations (RNPOs), charitable institutions, trusts, societies, and Section 8 companies in India.

The book explains the practical application of GST law for non-profit organizations, including registration, exemptions, taxable and exempt supplies, compliance requirements, return filing, input tax credit, and statutory obligations. Written in a practical and reader-friendly manner, it is an authoritative resource for Chartered Accountants, tax professionals, NGOs, auditors, consultants, and legal practitioners.

Ideal for professionals handling indirect taxation, this latest edition provides reliable guidance on GST compliance for the non-profit sector while incorporating the latest legislative amendments introduced under the Finance Act, 2026. 

KEY FEATURES

• Authored by CA. Sanjeev Goyal
• Published by Commercial Law Publishers (India) Pvt. Ltd.
• Edition June 2026
• Updated as per Finance Act, 2026
• Dedicated guide on GST implications for RNPOs, NGOs & NPOs
• Covers practical GST compliance and regulatory issues
• Suitable for tax professionals, auditors, consultants, and NGOs
• Useful reference for CA, CMA, CS professionals and indirect tax practitioners
• Paperback Edition

WHAT THIS BOOK COVERS

GST Law for RNPOs

• GST implications on Registered Not-for-Profit Organisations (RNPOs)
• NGOs and NPOs under GST
• Finance Act, 2026 amendments
• GST framework applicable to charitable institutions

Registration & Compliance

• GST Registration
• Threshold limits
• Return Filing
• Record Maintenance
• Compliance Procedures
• Documentation Requirements

Taxability & Exemptions

• Charitable Activities
• Exempt Supplies
• Taxable Supplies
• Composite & Mixed Supplies
• Donations and Grants
• Sponsorship Income

Input Tax Credit

• Eligibility of ITC
• Blocked Credits
• Apportionment Rules
• ITC Reversal
• Compliance Requirements

GST Procedures

• Tax Invoices
• Time of Supply
• Place of Supply
• Valuation
• Reverse Charge Mechanism
• GST Returns

Professional Reference

• Practical Examples
• GST Compliance Guidance
• Interpretation of GST Provisions
• Updated Notifications
• Practical Tax Planning
• Professional Advisory Notes

WHO SHOULD BUY THIS BOOK

• Chartered Accountants (CA)
• Cost Accountants (CMA)
• Company Secretaries (CS)
• GST Practitioners
• Tax Consultants
• NGO & Trust Administrators
• Section 8 Company Professionals
• Internal Auditors
• Indirect Tax Professionals
• Law Students specializing in Taxation

WHY THIS BOOK IS VALUABLE

• Fully updated with the Finance Act, 2026.
• Dedicated coverage for GST issues relating to RNPOs and charitable institutions.
• Practical compliance-focused approach.
• Authored by an experienced taxation professional.
• Trusted publication from Commercial Law Publishers.
• Useful for both advisory practice and statutory compliance.
• Simplifies complex GST provisions affecting the non-profit sector.

PRODUCT DETAILS

BENEFITS

• Understand GST applicability for RNPOs and charitable organizations.
• Stay compliant with the latest Finance Act, 2026 amendments.
• Improve GST advisory and compliance practices.
• Handle registrations, returns, exemptions, and ITC with confidence.
• Reduce compliance errors through practical guidance.
• Ideal reference for professional taxation practice.

CALL TO ACTION

Ensure complete GST compliance for RNPOs and charitable organizations with the latest Edition June 2026 of GST Implications on RNPOs. Whether you're a CA, tax consultant, auditor, or NGO administrator, this authoritative guide is an indispensable professional resource. Order now from LawPustak and stay updated with the latest GST developments.