Housing Society GST Compliance in India – A Complete Guide
- Dattatray Kasale
- Oct 29
- 4 min read
Introduction
If you are part of a housing society management committee in India, you’ve likely wondered — “Does our housing society need to pay GST?” or “How do we stay GST compliant?”
In this blog, we’ll explain everything about Housing Society GST Compliance in India, step by step. Whether you’re a treasurer, chairman, or accountant, this guide will help you understand when GST applies, how to register, file, and stay compliant — with practical tips from experts at My Society Accounts.
What is GST and Why It Matters for Housing Societies
GST (Goods and Services Tax) is a unified indirect tax levied on the supply of goods and services across India.
For housing societies or Resident Welfare Associations (RWAs), GST comes into play when:
The monthly maintenance charges per member exceed ₹7,500, and
The annual turnover of the society exceeds ₹20 lakhs.
👉 This means only large societies that collect substantial maintenance fall under GST regulations.
Key Point: Small housing societies with lower collections are exempt from GST.
Keywords: Housing Society GST Compliance India, GST for Housing Societies, Society Accounting Software India, Housing Society Audit Pune, Cooperative Society Tax Compliance Maharashtra
When Does GST Apply to a Housing Society?
A housing society must register under GST when:
Maintenance Charges per Member > ₹7,500/month, and
Total Annual Turnover > ₹20 Lakhs, and
The society provides services to its members (like maintenance, repairs, security, clubhouse, etc.).
If both conditions are met, the society is liable to:
✅ Register for GST
✅ Charge GST on maintenance invoices
✅ File GST returns periodically
💡 Example
Let’s say your housing society in Pune has:
100 members
Each member paying ₹8,000/month maintenance
Then the total collection = ₹8,000 x 100 x 12 = ₹96,00,000, which is above ₹20 lakhs.
Hence, the society must register for GST and charge 18% GST on the maintenance bill (split as 9% CGST + 9% SGST).
What Services Are Taxable Under GST for Housing Societies
Here are the main taxable components under GST:
Common area maintenance
Housekeeping and security services
Repair and renovation contracts
Lift maintenance, equipment servicing
Generator, CCTV, or water system AMC
Clubhouse or facility rentals
However, certain payments made directly by members (like property tax, electricity charges paid to MSEB) are not taxable under GST.
How to Register for GST as a Housing Society
Follow these steps for smooth GST registration:
Visit the GST Portal.
Click on New Registration → Services → Registration → New Registration.
Enter society PAN, mobile number, and email ID.
Verify via OTP and upload required documents (PAN, address proof, society registration certificate, bank details).
Submit with Digital Signature (DSC).
Once approved, you’ll get your GSTIN (Goods and Services Tax Identification Number).
💼 Pro Tip: It’s best to get help from a professional GST consultant or housing society accounting firm like My Society Accounts to ensure accurate setup and compliance.
Filing GST Returns for Housing Societies
After registration, societies must file monthly or quarterly returns based on their turnover.
Common GST Returns:
GSTR-1: Details of outward supplies (sales/maintenance bills)
GSTR-3B: Monthly summary return
GSTR-9: Annual return
Late filing attracts penalties and interest, so maintaining accurate records and timely filing is crucial.
Input Tax Credit (ITC) – A Hidden Advantage
One big benefit of GST registration is Input Tax Credit (ITC).
Housing societies can claim credit for GST paid on goods/services like:
Cleaning and maintenance contracts
Equipment servicing
Office supplies
Legal or accounting services
💰 This helps reduce the society’s overall GST liability.
Common GST Mistakes Societies Should Avoid
❌ Not maintaining detailed invoices and records
❌ Missing filing deadlines
❌ Charging GST below the ₹7,500 limit
❌ Failing to reconcile Input Tax Credit (ITC)
❌ Treating exempt and taxable income together
📘 Regular professional audits help prevent penalties and ensure smooth compliance.
How My Society Accounts Helps in Housing Society GST Compliance India
At My Society Accounts, we provide end-to-end GST and accounting services for housing societies across Pune and Maharashtra, including:
GST registration & filing
Accounting & bookkeeping
Annual audit & compliance
Maintenance billing automation
Legal support for conveyance and insurance
Our team ensures your society stays 100% GST compliant, transparent, and worry-free.
Conclusion
GST compliance for housing societies in India may seem complex, but with the right guidance, it becomes seamless.
Following proper accounting systems, filing returns on time, and maintaining records ensure your society remains legally strong and financially transparent.
📞 For hassle-free GST compliance and accounting, contact:👉 My Society Accounts – Your Trusted Partner for Society Accounting & Audits
Frequently Asked Questions (FAQs)
Is GST mandatory for all housing societies?
No. Only societies with annual turnover above ₹20 lakhs and maintenance charges above ₹7,500 per month per member must register.
What is the GST rate for housing societies?
GST is charged at 18% (9% CGST + 9% SGST) on taxable services.
Can housing societies claim Input Tax Credit (ITC)?
Yes, if they are registered under GST and pay tax on input goods/services.
Is GST applicable on sinking fund and repair fund?
Yes, if total maintenance exceeds the exemption limit, even these funds are taxable.
Who can help with society GST filing in Pune or Mumbai?
My Society Accounts offers professional GST filing, audit, and accounting services for societies in Maharashtra.
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