GST Returns, Thresholds & E-Invoicing Slabs
GST rules are highly dynamic, governed by the CBIC under the GST Council notifications. Reconcile returns with e-invoicing data and ledger credits before submitting.
| Compliance item | Current verified position | Key requirement |
|---|---|---|
| GST Annual Return (GSTR-9) | Mandatory for aggregate annual turnover > Rs. 2 Crore (voluntary for turnover <= Rs. 2 Crore). | Due date: Dec 31 of subsequent financial year. |
| GST Reconciliation (GSTR-9C) | Mandatory for aggregate annual turnover > Rs. 5 Crore. Self-certified reconciliation statement. | Due date: Dec 31 of subsequent financial year. |
| GST E-Invoicing Slabs | Mandatory for taxpayers with aggregate turnover exceeding Rs. 5 Crore in any preceding FY. | Required to generate IRN and QR code for B2B transactions. |
| GST Composition Scheme | Turnover limit of Rs. 1.5 Crore (goods) or Rs. 50 Lakh (services). Tax rate is 1% or 6%. | No ITC claim allowed, and no GST collection from customers. |
What a serious tax expert should verify
- Form GST RFD-11 (LUT): For zero-rated exports without tax payment, file RFD-11 before April 1 of each financial year.
- E-Way Bill validity: Mandatory for inter-state movement of goods > Rs. 50,000. Validity is 1 day per 200 km.
- ASMT-10 Notice replies: Scrutiny notice for ITC discrepancies (GSTR-3B vs 2B). Reply in Form ASMT-11 within 30 days.
- Section 17(5) ITC Reversals: Blocked credits (food, motor vehicles, employee perquisites) must be reversed to avoid penalty.
Documents to prepare for GST filings
- Sales registers showing taxable values and tax categories.
- Purchase registers matching GSTR-2B ITC inputs.
- Form GSTR-1 and GSTR-3B prior returns history.
- Active GSTIN portal credentials or authorized access.
GST Registration for NGOs: year and source check
Last fact-checked: 18 June 2026.
Direct and indirect tax laws, corporate filings, and compliance rules are subject to change by CBIC, MCA, EPFO, and RBI notifications. Always verify circulars before executing a transaction.
Use official government portals (such as GST portal, MCA V3, e-filing portal, and TRACES) first. Articles and competitor calculators should be treated as guidance, not legal advice.
FAQs
What is the turnover threshold for GST e-invoicing in India?
E-invoicing is mandatory for all taxpayers whose aggregate annual turnover exceeds Rs. 5 Crore in any preceding financial year (from 2017-18 onwards).
Who is required to file GSTR-9 and GSTR-9C?
GSTR-9 (Annual Return) is mandatory for taxpayers with annual aggregate turnover exceeding Rs. 2 Crore. GSTR-9C (Reconciliation Statement) is mandatory for taxpayers with turnover exceeding Rs. 5 Crore.
Can a composition dealer claim Input Tax Credit (ITC)?
No. Taxpayers registered under the GST Composition Scheme are not allowed to claim Input Tax Credit, nor can they issue a tax invoice or collect GST from their customers.
Frequently Asked Questions
1. What are the key registration and compliance requirements for an NGO or trust involved in GST Registration for NGOs?
Charitable trusts or societies working on GST Registration for NGOs must obtain registrations under Section 12AB (for income tax exemption) and Section 80G (for donor tax deductions) from the Income Tax Department.
2. What annual filings are mandatory for trusts working with GST Registration for NGOs?
NGOs dealing with GST Registration for NGOs must file their annual statement of donations in Form 10BD by May 31st, submit audit reports in Form 10B/10BB, and file their annual return in Form ITR-7 by October 31st.
3. What is the validity period of Section 12AB and 80G registrations?
Both Section 12AB and 80G registrations are granted for a block of 5 years. NGOs must apply for renewal of registrations at least 6 months before the expiry of the 5-year period. Provisional registrations are granted for 3 years.
4. What is Form 10BD, and when is it filed?
Form 10BD is the annual statement of donations that registered NGOs must file on the e-filing portal. It lists details of all donors (PAN, name, donation amount) and must be filed on or before May 31 of the following financial year.
5. What is a Section 8 Company?
A Section 8 Company is a non-profit organization incorporated under the Companies Act, 2013, to promote art, science, sports, education, charity, or environment. Its profits must be applied solely to its objectives, and no dividends can be paid to members.
6. What is FCRA registration, and who needs it?
FCRA (Foreign Contribution Regulation Act) registration is mandatory for any NGO that intends to receive foreign donations or contributions. It is regulated by the Ministry of Home Affairs (MHA) and is valid for 5 years.
7. What are the conditions for tax exemption under Section 11 & 12?
To claim exemption, the NGO must apply at least 85% of its income toward charitable or religious purposes in India during the financial year. If it cannot apply 85%, it can accumulate the income for up to 5 years by filing Form 10 online.
8. What is the CSR spend obligation under the Companies Act?
Under Section 135 of the Companies Act, 2013, companies with a net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or a net profit of ₹5 crore or more must spend at least 2% of their average net profits of the preceding 3 years on Corporate Social Responsibility (CSR).
9. Can an NGO carry out commercial or business activities?
Yes, under the proviso to Section 2(15), an NGO can carry out activities in the nature of trade or business, provided the activities are incidental to the main objectives, and the aggregate receipts from such business do not exceed 20% of the total receipts of the NGO in that FY.
10. What is the due date for filing ITR for trusts and NGOs?
Trusts and NGOs registered under Section 12AB must file their ITR in Form ITR-7 by October 31 of the Assessment Year. If audit is required, the audit report in Form 10B/10BB must be submitted by September 30.
11. What is the difference between Form 10B and Form 10BB audit reports?
Form 10B is the audit report required if the trust's total income exceeds ₹5 crore, or if it receives foreign contributions, or if it applies income outside India. Form 10BB is used by other trusts that do not meet these conditions.
12. What is the tax rate on anonymous donations received by a trust?
Under Section 115BBC, anonymous donations received by a religious or charitable trust are taxed at a flat rate of 30% on amounts exceeding ₹1 lakh or 5% of total donations received, whichever is higher.
13. Can an NGO make donations to another NGO?
Yes, an NGO can donate to another registered NGO out of its current year's income. However, such donations cannot be made out of accumulated funds, and donations towards corpus funds of another trust are not allowed as application of income.
14. What is NGO Darpan registration?
NGO Darpan is a portal maintained by NITI Aayog. It provides a unique ID to NGOs, which is mandatory to apply for government grants, schemes, and to file for FCRA registrations.
15. What happens if an NGO fails to file its ITR on time?
If the ITR-7 is not filed before the due date, the NGO loses its tax exemption under Section 11 & 12 for that financial year, and its entire income will be taxed at maximum marginal rates. Late filing fees and interest also apply.