Single format · FV05-J8

Position note and receipt, donation, corpus contribution or sponsorship

These are the three sectors in which a client is told he is exempt, believes it, and then finds that his pharmacy counter, his coaching arm and his sponsorship receipts were never exempt at all.

Length
2 pages
Blanks to fill
47
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Position note and receipt, donation, corpus contribution or sponsorships.7 · s.2(31) · Circular 116/35/2019-GST · entry 4 of Notification 13/2017-CTR47 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Part 1 — note for the file of the trust or society, to be completed before the receipt is issued

Institution: [Institution's name] · Registration under s.12AB: [URN and date] · Payer: [Payer's name] · Amount: Rs [Amount received (Rs)] · Date: [Date of the position note]

Test

Answer

Consequence

Is the institution under any obligation, contractual or understood, to provide anything to the payer?

[Yes / No]

“Yes” points to sponsorship

What, if anything, will the payer receive — logo, banner, stall, tickets, naming, exclusivity, mention in publicity?

[____]

Describe precisely

Is the payer a business, and is its name or mark being displayed to persons who are its customers or potential customers?

[Yes / No]

“Yes” points to advertising

Is the amount fixed by reference to a tier, a category or a schedule of benefits?

[Yes / No]

“Yes” means consideration

Is the payment to corpus, to be held and not spent?

[Yes / No]

Relevant but not decisive

Conclusion

[Donation — no supply / Corpus contribution — no supply / Sponsorship — taxable supply]

If sponsorship: is the supplier (this institution) a body corporate?

[Yes / No]

Yes — forward charge, this institution charges 18% (Notification 07/2025-CTR, from 16.01.2025). No — reverse charge where the recipient is a body corporate or a partnership firm in the taxable territory

13 more paragraphs and tables follow in the full format.

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