While NGOs, charitable trusts, and non-profit organizations often operate with a mission to serve the public, they are not automatically exempt from GST obligations. Depending on the nature of activities and the income generated, GST registration may become mandatory—even for organizations operating in the social impact sector.

This guide explains the documents required for GST registration, the GST registration threshold limit, and when non-profits must comply with GST rules in India.

Does GST Apply to NGOs and Trusts?

Yes, GST can apply to charitable trusts and NGOs if they:

1. Provide services for a fee (e.g., training, healthcare, education)

2. Sell goods to raise funds (e.g., handicrafts, publications, merchandise)

3. Receive donations tied to service delivery

4. Conduct activities not strictly considered “charitable”

Before applying, the trust must prepare all documents required for GST registration. These include the organization’s PAN, registration certificate, proof of office address, authorized signatory’s Aadhaar and PAN, and a bank account in the trust’s name.

NGOs also need to verify if their income falls within the GST registration threshold limit. Generally, for service-related income, the limit is ₹20 lakh, and for goods, it is ₹40 lakh. If your organization operates in special category states, the limit is ₹10 lakh.

List of Documents Required for GST Registration (NGOs & Trusts)

Here is the documentation typically required when applying for GST registration for a trust or non-profit:

1. PAN card of the trust/NGO

2. Certificate of registration issued by the Registrar of Societies or Public Trust

3. Deed of Trust or Memorandum of Association

4. Identity & address proof of the authorized signatory

5. Photograph of the authorized signatory

6. Bank account details of the organization

7. Proof of principal place of business (electricity bill, property papers, NOC, or rent agreement)

NGO or trust meets all compliance needs before filing.

Understanding GST Threshold Limits for Non-Profits

Most NGOs assume that GST doesn’t apply to them, but if your organization provides services such as:

1. Skill development programs for a fee

2. Hostel or boarding facilities

3. Healthcare services not under a registered charitable hospital

4. Sale of goods in charity fairs or fundraising events

1. For service activities, the GST threshold is ₹20 lakh

2. For goods-based fundraising or merchandise, it is ₹40 lakh

3. For special category states, the limit is ₹10 lakh

If your organization exceeds these limits, registration is compulsory, and failure to comply may attract penalties.

Exemptions Available for Charitable Institutions

Certain services by registered charitable organizations are exempt from GST, such as:

1. Public health services (e.g., operating free medical camps)

2. Educational support to underprivileged sections

3. Advancement of religion or spirituality

To qualify for exemptions, these must be provided free of cost or meet the specific conditions under Notification No. 12/2017–Central Tax (Rate).

Even then, registering under GST may be required if your trust conducts both exempt and taxable activities.

Benefits of GST Registration for NGOs & Trusts

Though compliance can seem burdensome, GST registration can offer certain benefits:

1. Transparency in financial operations

2. Eligibility for grants and collaboration with corporates needing GST-compliant partners

3. Input Tax Credit on purchases and service expenses

4. Smoother interstate service delivery (e.g., training, workshops)

Organizations planning to expand operations across India or start commercial arms (like a social enterprise) should consider early registration.

Finodha’s Expert Help for NGO GST Registration

At Finodha, we understand the unique structure of non-profit entities and offer:
✅ Customized document assistance
✅ Step-by-step registration on the GST portal
✅ Expert handling of mixed (exempt + taxable) activity scenarios
✅ Affordable pricing for social impact organizations
✅ Ongoing GST return and filing support

Final Thoughts

Charitable trusts, societies, and NGOs are pillars of India’s development ecosystem. But as regulatory standards tighten, even socially focused organizations must ensure compliance. Understanding the documents required for GST registration and the GST registration threshold limit is essential to avoid legal hurdles and focus on your mission.

Finodha helps NGOs and non-profits stay GST-compliant—while you continue doing the good work.