26/09/2026
#🚨GST ON NGO & CSR FUNDING?
NGO RECEIVED CSR FUNDS — 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:
🔹 Is it a donation or consideration for a service?
🔹 Is there any specific service provided against the funding?
🔹 What are the terms and conditions of the grant/CSR agreement?
🔹 Is the NGO undertaking any taxable activity in return?
🔹 Is the transaction properly documented and recorded?
📌 The GST treatment depends on the nature and substance of the transaction, not merely on the fact that an NGO has received funds.
⚠️ Incorrect GST treatment can create compliance issues, interest and tax exposure.
🎥Watch the full video to understand the important aspects of GST ON NGO & CSR FUNDING
https://youtu.be/oLrmgxViF6w?si=wCB5mKGQWSpCQQwK
👉 NGOs should examine the funding agreement and transaction structure before deciding the GST treatment.
👨💼CA Sanjay Gupta
M.Com, FCA, CS, ICWAI, LL.B
25+ Years of Professional Experience
🌐 www.fundingngo.com
🌐 www.casanjaygupta.com
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