WHEN IS REGISTRATION NEEDED?
If CHS has a turnover of more than 20 lakh
CHS has to register under GST with compliance obligations
There is no GST levy on monthly maintenance charges of up to 5,000 (For charges above 5000, GST @18% applies on the entire amount)
If CHS has a turnover of less than 20 Lakh
CHS does not have to register under GST Consequently, it is not liable to levy and collect GST from members