WHEN IS REG­IS­TRA­TION NEEDED?

The Times of India (Mumbai edition) - - TIMES CITY -

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

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