26/09/2026
#π¨GST ON NGO & CSR FUNDING?
NGO RECEIVED CSR FUNDS β IS GST APPLICABLE?
NGOs receive donations, grants, CSR funds, project support and other forms of funding. But does receiving such funding automatically create a GST liability? Not necessarily.
Before treating any NGO funding as taxable or non-taxable, consider:
πΉ Is it a donation or consideration for a service?
πΉ Is there any specific service provided against the funding?
πΉ What are the terms and conditions of the grant/CSR agreement?
πΉ Is the NGO undertaking any taxable activity in return?
πΉ Is the transaction properly documented and recorded?
π The GST treatment depends on the nature and substance of the transaction, not merely on the fact that an NGO has received funds.
β οΈ Incorrect GST treatment can create compliance issues, interest and tax exposure.
π₯Watch the full video to understand the important aspects of GST ON NGO & CSR FUNDING
https://youtu.be/oLrmgxViF6w?si=wCB5mKGQWSpCQQwK
π NGOs should examine the funding agreement and transaction structure before deciding the GST treatment.
π¨βπΌCA Sanjay Gupta
M.Com, FCA, CS, ICWAI, LL.B
25+ Years of Professional Experience
π www.fundingngo.com
π www.casanjaygupta.com
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