Exemptions and Returns required to file for a Housing Society / Residential Complex

Housing Societies / Residential Complex

The following are the general procedure for filing the GST returns

Refer following exemptions also for such person:

Services by an unincorporated body or nonprofit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution. -

1. As a trade union
2. For the provision of carrying out any activity which is exempt from the levy of Goods and Service Tax; or
3. Up to an amount of Rs.5000/- per month per member for sourcing of Goods or Services from a third person for the common use of its members in a housing society or resident complex.

Thanks & Regards

Team GST Mithra