GST needed for Section 7 Company (Foundation)

This query is : Resolved

Ajay Pandey (Querist)
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17 January 2020 Dear Experts,

I have a query
1) GST registration required for Section 7 Company under GST. We receive a Donation amount annually above Rs.40 Lacs. ( GST applicable if aggregate turnover More than Rs.40 Lacs)
2) Donation is treated as receipts in GST or not.
3) Bill as by company reimbursing the same under CSR Funding to Secion 7 Company. If register the same bill to be shown under GSTR1 in Exempted head.

Thanking you
Ajay Pandey

CA Anita Bhadra

CA Anita Bhadra (Expert)
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17 January 2020 Donations received by Non-Profit organisations does not constitute taxable event under GST. As receipt of
donations will not satisfy business definition under GST Act and there is no element of supply of services
embedded in it. These donations will not be considered in the calculation of Turnover.

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