GST registration for housing societies, RWAs and registered societies

The two tests for an RWA

First, registration: the RWA registers only when its aggregate turnover crosses Rs. 20 lakh in a year (Rs. 10 lakh in Manipur, Mizoram, Nagaland and Tripura). If it stays below that, it does not charge GST even if some members pay more than Rs. 7,500 a month.

Second, the exemption: once registered, contributions of up to Rs. 7,500 per member per month for common use services are exempt. If a member's contribution exceeds that, the commonly applied position is that the entire amount, not just the excess, becomes taxable. Members with two flats are generally looked at flat by flat.

Receipts that count

• Monthly maintenance and common area charges collected from members
• Rent from mobile towers, hoardings or shops let out by the society
• Hall or clubhouse hire charged to members and outsiders
• Parking or facility charges collected separately
• Amounts collected for sinking fund or repairs may need separate review depending on how they are billed

Other registered societies

Cultural, educational and sports societies registered under the Societies Registration Act follow the normal rules. Their exempt activities stay exempt, but taxable income such as event tickets, sponsorship or commercial rent counts towards the threshold. Sponsorship provided to a body corporate or a firm is taxed under reverse charge in the hands of the sponsor.

A sports club charging membership fees, or a cultural society running paid workshops that do not lead to a recognised qualification, should add those receipts when checking turnover. Keep committee minutes and receipt books organised by type of income, as officers ask for the break-up during verification.

Documents and filings

The application needs the society's PAN, its registration certificate, the managing committee resolution authorising the secretary or treasurer, the PAN and Aadhaar of that signatory, address proof and bank details. Once registered, the society files GSTR-1 and GSTR-3B and can claim input tax credit on repair and maintenance only to the extent it relates to taxable supplies.

A CA can work out whether your society has crossed the limit, structure the maintenance bills and file returns.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.