Co-op. Housing Society – Complete Guide for GST Registration & Compliance

 GST registration for a co-operative housing society or residential welfare association is required only when both statutory thresholds are crossed: monthly maintenance charges exceed ₹7,500 per member and aggregate annual turnover exceeds ₹20 lakh, as clarified by CBIC Circular No. 109/28/2019-GST. If either condition is not met, registration is not mandatory. Turnover includes all collections such as maintenance charges, sinking and repair funds, parking fees, non-occupancy charges, and other common facility charges. Once registered, societies must comply with regular GST obligations, including filing GSTR-1, GSTR-3B, and GSTR-9 (where applicable), issuing Rule 46-compliant invoices, maintaining prescribed records, and reconciling ITC. Eligible input tax credit can be claimed on capital goods, goods, and input services used for society operations. Proper classification, documentation, and reporting of member collections are critical, as errors often trigger scrutiny. Overall, GST compliance for housing societies hinges on threshold-based registration, disciplined record-keeping, and timely return filing.

1. GST Registration Requirement for Co-operative Housing Society

A. When is GST Registration Required?

As per CBIC Circular No. 109/28/2019-GST:

A residential welfare association (RWA) / housing society must register under GST only when BOTH the following conditions are satisfied:

a) Monthly maintenance charges per member exceed ₹7,500, AND

b) Aggregate annual turnover of society exceeds ₹20 lakhs

➡ If either condition is not met, GST registration is not required.

B. Practical Understanding

Condition	More than ₹7,500 per month per member?	Annual turnover > ₹20 lakh?	GST Registration?
Case 1	Yes	Yes	Required
Case 2	Yes	No	Not required
Case 3	No	Yes	Not required
Case 4	No	No	Not required

C. What is “Turnover” for RWA?

Turnover includes all collections, such as:

• Maintenance / service charges
• Sinking fund
• Non-occupancy charges
• Repair fund
• Parking fees
• Common area facility charges
• Corpus contribution (if considered supply)

2. Documents Required for GST Registration

List of documents (specific to Housing Society)

1. PAN of Co-operative Housing Society

2. Registration Certificate of Society(Registrar of Societies / Co-op Department)

3. Society Bye-laws

4. Address Proof of Society

• • Electricity Bill / Property Tax Receipt / Maintenance Office Agreement

5. Bank Account Proof

• • Cancelled cheque / Bank Passbook

6. Authorization Letter

• • As per rules, in case of society, any member or authorized signatorycan sign

7. ID & Address Proof of President / Secretary / Treasurer

8. Photograph of Authorized Signatory

9. Mobile number & email ID for OTP verification

Optional (where applicable)

• Rent/lease agreement for society office
• Board resolution appointing authorized signatory

3. Monthly & Regular GST Compliances for a Housing Society

A. Monthly/Quarterly Returns

Form	Purpose	Frequency
GSTR-1	Outward supplies (including member invoices)	Monthly / Quarterly
Required as per “Returns Rules” – Rule 59
GSTR-3B	Summary return & tax payment	Monthly
(General compliance requirement under GST)
GSTR-9	Annual Return	Yearly (if turnover above limits)

B. Mandatory Records

• Member-wise invoices
• Vendor invoices (for ITC)
• ITC Register
• Expense vouchers
• Bank statements
• Minutes approving charges

C. Input Tax Credit (ITC) Eligibility

The Circular clarifies:
RWAs are entitled to ITC on:

• Capital goods (generator, pumps, furniture etc.)
• Goods (pipes, taps, consumables etc.)
• Input services (security, AMC, repairs etc.)

4. Billing Requirements for Members (Invoice Format)

As per Rule 46 of CGST Rules (tax invoice requirements)

A. Mandatory Fields

1. Invoice number & date

2. Name, address, GSTIN of society

3. Member name, flat number

4. Description of service

5. Taxable value

6. Rate of GST (18% – typically 9% CGST + 9% SGST)

7. Amount of GST

8. Total invoice value

9. Signature (digital allowed)

B. Treatment When Member is Unregistered

• Mention Name + Flat Number + State
• State of the recipient must be on the invoice for unregistered persons

5. How to Report Member Collections in GST Returns (GSTR-1)

As per the GSTR-1 instructions in Bare Law:

A. If Member is Un-registered (most cases)

Report under:

• B2C (Others)– intra-state supplies consolidated
  • Rate-wise
  • Total value per month

B. If Member is Registered (rare for housing societies)

• B2Btable – invoice-wise entry

C. If any interstate supply exists

Report separately based on value slabs (≤ ₹1,00,000 or > ₹1,00,000).

6. Practical Examples

Example 1: GST Registration Not Required

• 50 flats
• Maintenance per flat: ₹6,500
• Annual turnover = 50 × 6,500 × 12 = ₹39,00,000 (> ₹20 lakh)
• Monthly charge < ₹7,500

➡ GST Registration NOT REQUIRED

(as per Circular)

Example 2: GST Registration Required

• 60 flats
• Monthly maintenance = ₹9,000 (> ₹7,500)
• Annual turnover = 60 × 9,000 × 12 = ₹64,80,000 (> ₹20 lakh)

➡ GST applies @18% on entire ₹9,000 (not just excess over 7,500)

➡ Monthly bill:

Description	Amount
Maintenance Charges	9,000
CGST 9%	810
SGST 9%	810
Total Payable	10,620

Example 3: Reporting in Returns

Assume 60 members paying ₹9,000 each.

• Total turnover for month = ₹5,40,000
• All members unregistered ⇒Report under:

GSTR-1 → B2C Others → Intra-state (18%) → ₹5,40,000

Example 4: Eligible ITC

Security service charges = ₹1,00,000 + GST ₹18,000
Society can take full ITC of ₹18,000

7. Summary Checklist

GST Registration Required When:

Maintenance > ₹7,500 per member per month
Turnover > ₹20 lakh

Monthly Compliance

• GSTR-1
• GSTR-3B
• ITC reconciliation

Annual Compliance

• GSTR-9 (if turnover > limits)

Invoice Requirements

• Member name + flat + state
• 18% GST
• Rule 46 compliance

VARIOUS FORMATS

RESOLUTION FOR GST REGISTRATION

OF THE CO-OPERATIVE HOUSING SOCIETY

(To be passed in the Managing Committee Meeting)

Name of Society: __________________________________________
Address of Society: ________________________________________
Date of Meeting: __________________________________________
Venue: _________________________________________________

RESOLUTION

A meeting of the Managing Committee of _____________________________________ Co-operative Housing Society Ltd. was held on __________ (date), after due notice to all committee members.

The Committee discussed the requirement of obtaining Goods and Services Tax (GST) Registration in accordance with the provisions of the Goods and Services Tax Act, as the Society’s annual turnover and monthly contribution collected from members fall within the threshold necessitating registration.

After due deliberations, the following resolution was passed:

RESOLVED THAT

1. The Society agrees to apply for GST Registrationunder the Goods and Services Tax Act, 2017.

2. Mr. /Ms. __________________________ (Designation: Chairman/Secretary/Treasurer), having Aadhaar No. ____________________ and PAN ____________________, is hereby authorized to make the GST Registration applicationon behalf of the Society.

3. The authorized signatory is empowered to:

• • Submit the application on the GST Portal
  • Upload documents such as PAN, Registration Certificate, Bye-laws, Address Proof, Bank details, and any additional documents required
  • Sign and verify the application using Digital Signature (DSC) or EVC
  • Respond to any queries/notices from GST Department
  • Complete all formalities connected with GST Registration

4. Mr. /Ms. ___________________________(Chairman/Secretary/Treasurer) is also authorized to operate the GST account of the Society thereafter, including signing GST returns, making GST payments, and handling compliance matters.

5. The Managing Committee confirms that this authorization shall remain in force until altered or revoked by a subsequent resolution.

CERTIFIED TRUE COPY

I, Mr./Ms. __________________________, Secretary of ________________________________ Co-operative Housing Society Ltd., hereby certify that the above resolution was duly passed in the Managing Committee Meeting held on __________ (date) and recorded in the Society’s minutes.

For _______________________________ Co-operative Housing Society Ltd.

_______________________________
Chairman
(Name: ____________________________)

_______________________________
Secretary
(Name: ____________________________)

_______________________________
Treasurer
(Name: ____________________________)

BOARD RESOLUTION

FOR APPOINTMENT OF AUTHORIZED SIGNATORY FOR GST**

(To be passed in the Managing Committee Meeting)
[On Society Letterhead]

Name of Society: ___________________________________________

Address: _________________________________________________

Date of Meeting: ___________________________________________

Venue: _________________________________________________

RESOLUTION NO. ____ / ______

A meeting of the Managing Committee of ________________________________ Co-operative Housing Society Ltd. was duly convened on __________ (date).

The Committee discussed the requirement of appointing an Authorized Signatory for GST Registration and for handling all GST-related compliances of the Society including filing returns, responding to notices, and managing the GST portal account.

After discussion, the following resolution was passed unanimously:

RESOLVED THAT

1. Mr. /Ms. __________________________________ (Designation: Chairman / Secretary / Treasurer / Committee Member),
Aadhaar No.: ____________________,
PAN No.: ______________________,
is hereby appointed and authorized as the Authorized Signatoryof the Society for all matters relating to the Goods and Services Tax (GST).

2. The Authorized Signatory is empowered to:

• Apply for GST Registration of the Society
• Sign, submit, and verify all GST forms, applications, declarations, and returns
• Upload documents on the GST portal
• Reply to any queries or notices issued by the GST Department
• Make GST payments through online/offline modes
• Update profile details or bank details of the Society on the GST portal
• Carry out all acts necessary for compliance under the GST Act, Rules, and notifications

3. The Authorized Signatory is permitted to use Digital Signature Certificate (DSC)or Electronic Verification Code (EVC) as required for GST filings.

4. This authorization shall remain valid until revoked or replaced by a subsequent resolution passed by the Managing Committee.

CERTIFIED TRUE COPY

I, Mr./Ms. __________________________, Secretary of ________________________________ Co-operative Housing Society Ltd., hereby certify that the above resolution was passed in the duly convened Managing Committee Meeting held on __________ (date) and recorded in the minutes of the Society.

For _________________________________ Co-operative Housing Society Ltd.

______________________________
Chairman
(Name: ____________________________)

______________________________
Secretary
(Name: ____________________________)

______________________________
Treasurer
(Name: ____________________________)

AUTHORIZATION LETTER

(FOR GST PORTAL – SOCIETY AUTHORIZED SIGNATORY)
[On Society Letterhead]

Date: ______________________

To,

The Proper Officer,
Goods and Services Tax Department
_____________________________ (City/State)

Subject: Authorization for GST Registration / GST Compliance on behalf of the Society

Dear Sir/Madam,

This is to certify that in the Managing Committee Meeting of ________________________________ Co-operative Housing Society Ltd., held on __________ (date), the Committee has authorized the following individual to act as the Authorized Signatory for the Society for all matters pertaining to the Goods and Services Tax (GST):

Authorized Signatory Details

• Name:_______________________________________
• Designation:Chairman / Secretary / Treasurer / Managing Committee Member
• Mobile Number:________________________________
• Email ID:______________________________________
• Aadhaar Number:_______________________________
• PAN Number:__________________________________

The Authorized Signatory is hereby empowered to:

1. Apply for GST Registrationon behalf of the Society.

2. Sign and submit all GST-related applications, forms, declarations, and undertakings.

3. Upload documents and complete verification using DSC/EVCon the GST Portal.

4. File monthly/quarterly/annual GST returns.

5. Make GST payments and respond to departmental notices.

6. Update Society details, bank details, and other records on the GST portal.

This authorization is issued based on the Managing Committee Resolution passed on __________ (date) and remains valid until revoked or modified by the Committee.

For _________________________________

Co-operative Housing Society Ltd.

______________________________
Chairman
(Name: ____________________________)

______________________________
Secretary
(Name: ____________________________)

______________________________
Treasurer
(Name: ____________________________)

Enclosures (for GST Portal Upload):

1. Certified copy of Managing Committee Resolution

2. PAN of Society

3. Registration Certificate of Society

4. PAN & Aadhaar of Authorized Signatory

5. Address proof of Society.