Author Archives: SRRF

Is GST applicable on GRANT received by a Society

Dear Sir, We are a Society registered under Societies Registration Act, 1860. Majorly, our receipts are GRANTs, both FCRA and non-FCRA. We are registered under GST. Want to know, whether GST applicable on a GRANT (both FCRA and non-FCRA grants)? … Continue reading

Posted in FCRA, TAX, LEGAL | 8 Comments

Can an NGO continue to receive money under FCRA Renewal

Good afternoon I wanted to know if an NGO whose FCRA is under renewal, can they continue to receive FC money. Thanks Sharad

Posted in FCRA, TAX, LEGAL | 3 Comments

Show Cause Notice issued to 1775 NGOs for non-submission of mandatory ‎Annual Return

In May 2017 and again in April 2018, FCRA Department issued a public notice ‎asking NGOs to submit missing annual returns online from 2010-11 to 2014-‎‎15 without payment of any penalty. However, many NGOs still have not ‎complied with the … Continue reading

Posted in FCRA, TAX, LEGAL | Comments Off on Show Cause Notice issued to 1775 NGOs for non-submission of mandatory ‎Annual Return

GST Implications for NGOs on transfer of goods outside state

Dear Sir/ Madam, PO has been raised by an NGO for printing documents to a printing agency and in this PO the shipment address is mentioned outside Delhi and the billing address is mentioned as Delhi because vendor belongs to … Continue reading

Posted in FCRA, TAX, LEGAL | 1 Comment

How CSR Defines Normal Course of Business?‎

Dear Members Greetings for the day!‎ May I invite comments on the clause for CSR ACTIVITIES as per CSR Rules 2014 para 4(1) under Sec 135 ‎of the Companies Act, 2013, “The CSR activities shall be undertaken by the company, … Continue reading

Posted in CSR | 2 Comments

No GST on religious, yoga or meditation programme by such ‎registered organisation

Ministry of Finance has come out with a Circular (No. 66/40/2018) dt 26 Sep ‎‎2018 stating that entity registered under S.12AA for the purposes of ‎advancement of spirituality, religious activities or yoga’ would not be subjected ‎to GST on any … Continue reading

Posted in FCRA, TAX, LEGAL | 2 Comments

Is it possible for NGO to open branch office outside India

Dear Members, Is it possible for a Trust (NGO) to open a branch office outside India, If required modification can be done in Trust deed? We can take assumption that we’ll not use any funds raised in India for that … Continue reading

Posted in FCRA, TAX, LEGAL | 2 Comments

CSR Literature

Dear Members, Greetings..!! Can you suggest me any article/sample audit/annual report explaining the 1) CSR Budgeting 2) CSR Financial Expenditure when an Implementing Agency is involved in CSR Policy. PS: Please suggest at earliest. I am aware of 2% expenditure … Continue reading

Posted in CSR | Comments Off on CSR Literature

Bank Refuses to credit FD amount to FCRA Account

Dear Members, Good Morning I have a query that if any NGO who received Foreign dontion from their foreign donor to their FCRA account (XYZ bank). With that donation they prepared fixed deposits. But now they want to utilize that … Continue reading

Posted in FCRA, TAX, LEGAL | 15 Comments

Corpus Donation

Sir, I had read in one of your answers that under CSR cos can donate to corpus fund ? is it true?Under what section of the act ?whatever details we can get from your forum we will like others will … Continue reading

Posted in FCRA, TAX, LEGAL | 2 Comments