Few topics create more confusion in RWA Annual General Meetings (AGMs) than GST on society maintenance charges. Treasurers often struggle with two interconnected rules: the ₹20 Lakh annual society turnover threshold and the ₹7,500 monthly exemption limit per flat.
The dual test: Aggregate turnover and the ₹7,500 limit
An RWA is only required to register for and charge GST if BOTH conditions are met: (1) The society's aggregate annual turnover exceeds ₹20 Lakh (₹10 Lakh in special category states), AND (2) The monthly contribution per member/flat exceeds ₹7,500.
If a society's annual billing is ₹35 Lakh, but every member pays ₹4,500 per month, GST is NOT payable. Conversely, if annual turnover is ₹15 Lakh, even if members pay ₹9,000 per month, GST registration is not mandatory.
The 'Entire Amount' taxability rule
A common misconception is that if maintenance is ₹9,000, GST at 18% is charged only on the incremental ₹1,500 (₹9,000 - ₹7,500). Authority for Advance Rulings (AAR) and CBIC circulars have clarified that once the ₹7,500 ceiling is breached, GST is payable on the ENTIRE amount (18% on the full ₹9,000 = ₹1,620).
Pure agent reimbursements — such as individual flat electricity meter charges or municipal property tax collected on behalf of the government — can be excluded if billed separately.
Input Tax Credit (ITC) and accounting automation
Societies paying GST are entitled to claim Input Tax Credit on input services such as lift maintenance contracts (AMC), security agency bills, clubhouse maintenance, and audit software.
Handling this in manual Excel ledgers causes reconciliation nightmares. DGate automates society maintenance charge generation, splits taxable dues from exempted components, issues compliant digital receipts, and tracks flat ledgers in real time.
Common questions
What if one member owns two flats in the same society?
The ₹7,500 monthly exemption limit applies separately to each residential apartment. If an owner has two flats and pays ₹6,000 for each, both are exempt from GST even though the single owner pays ₹12,000 in total.
Does DGate replace our society Chartered Accountant (CA)?
No. DGate provides operational maintenance billing, member invoicing, Razorpay gateway collection, and flat ledgers. Your CA continues to file your monthly GSTR-3B, GSTR-1, and statutory society audit.
Can DGate generate GST invoices with our society GSTIN?
Yes. Treasurers can configure the society GSTIN, HSN/SAC codes, and tax breakdown so that members receive compliant digital maintenance bills.
Related DGate pages
If you are evaluating DGate against other society apps, these pages are the source of truth — not a recycled footer.
- Society maintenance billing guide
- Society management software
- Maintenance accounting features
- Software pricing
- Full DGate feature list (gate + maintenance accounting, one plan)
- Published per-flat pricing, 1 month free, ₹999 compact minimum
Ready to try it with your committee? Start onboarding (remote setup and guard training over call/video) or download the app.
One plan for the gate and the books
DGate is society management software for India: visitor management, maintenance dues and ledgers, notices, SOS — in one published subscription. 1 month free, then per-flat bands with a ₹999/month compact minimum. Remote onboarding. Not forever free, not a module store.