https://www.taxtmi.com/forum/issue?id=118033 Whether an NGO must obtain GST registration when liable to pay tax under the reverse charge mechanism depends on whether it is a "business entity" and on interpretation of Notification No.12/2017 CT(R) serial 45(b)(iii). If the NGO's activities and turnover bring it within Section 22 thresholds or if the notification exemption does not extend to Section 23 situations, registration under Section 24 and RCM liability on legal services will apply; if the exemption covers the NGO, compulsory registration may not be triggered. en-us Wed, 06 Jul 2022 12:12:10 +0530 Thu, 23 Jan 2025 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118033 Whether an NGO must obtain GST registration when liable to pay tax under the reverse charge mechanism depends on whether it is a "business entity" and on interpretation of Notification No.12/2017 CT(R) serial 45(b)(iii). If the NGO's activities and turnover bring it within Section 22 thresholds or if the notification exemption does not extend to Section 23 situations, registration under Section 24 and RCM liability on legal services will apply; if the exemption covers the NGO, compulsory registration may not be triggered. Discussion-Forum GST Wed, 06 Jul 2022 12:12:10 +0530 https://www.taxtmi.com/forum/issue?id=118033