{"id":3090,"date":"2024-07-08T06:14:21","date_gmt":"2024-07-08T06:14:21","guid":{"rendered":"https:\/\/zipgrid.com\/societysunday\/?p=3090"},"modified":"2024-08-31T11:44:15","modified_gmt":"2024-08-31T11:44:15","slug":"implication-of-gst-on-housing-society","status":"publish","type":"post","link":"https:\/\/zipgrid.com\/societysunday\/implication-of-gst-on-housing-society\/","title":{"rendered":"Implication of GST on Housing Society"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3090\" class=\"elementor elementor-3090\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4420517f blog_details_list e-flex e-con-boxed e-con e-parent\" data-id=\"4420517f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-308e5c4 e-con-full e-flex e-con e-child\" data-id=\"308e5c4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88f27f4 elementor-widget elementor-widget-shortcode\" data-id=\"88f27f4\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"1980\" class=\"elementor elementor-1980\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3437f1e3 e-con-full blog_details_list e-flex e-con e-parent\" data-id=\"3437f1e3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38d0f20 elementor-widget elementor-widget-html\" data-id=\"38d0f20\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\n    .elementor-widget .elementor-icon-list-icon svg{width:14px;\nheight:14px;}\n.elementor-1980 .elementor-element.elementor-element-abb887d .elementor-heading-title {\n    color: #1D2026;\n    font-size: 22px;\n    font-weight: 600;\n    line-height: 34px;\n}\n\n.elementor-1980 .elementor-element.elementor-element-57115bc .elementor-author-box__avatar img {\n    width: 40px;\n    height: 40px;\n}\n.elementor-author-box {\n    align-items: center;\n    display: flex\n;\n}\nbody.rtl .elementor-1980 .elementor-element.elementor-element-57115bc.elementor-author-box--layout-image-left .elementor-author-box__avatar, body:not(.rtl) .elementor-1980 .elementor-element.elementor-element-57115bc:not(.elementor-author-box--layout-image-above) .elementor-author-box__avatar {\n    margin-right: 12px;\n    margin-left: 0;\n}\n.elementor-author-box__avatar img {\n    border-radius: 500px;\n    -o-object-fit: cover;\n    object-fit: cover;\n    width: 100px;\n}\n<\/style>\n\n\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd2836d elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"cd2836d\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/societysunday\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Society Sunday<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Blog<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abb887d elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"abb887d\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Implication of GST on Housing Society<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57115bc elementor-author-box--image-valign-middle elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-widget elementor-widget-author-box\" data-id=\"57115bc\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/secure.gravatar.com\/avatar\/ba0722211ff7ca91d7f0995ed7ca5e15b27e9b4b61ced2cff6728fdf2e7dbaad?s=100&#038;d=mm&#038;r=g\" alt=\"Picture of Hemant Joshi\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<div class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tHemant Joshi\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\tSenior Manager - CRM &amp; New Business\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb0cb1c mb elementor-widget elementor-widget-image\" data-id=\"cb0cb1c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"512\" height=\"288\" src=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/07\/implicating_gst.png\" class=\"attachment-full size-full wp-image-6427\" alt=\"\" srcset=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/07\/implicating_gst.png 512w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/07\/implicating_gst-300x169.png 300w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/07\/implicating_gst-344x194.png 344w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8dbb976 elementor-widget elementor-widget-heading\" data-id=\"8dbb976\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Implication of GST on Housing Society\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5b2544 elementor-widget elementor-widget-text-editor\" data-id=\"e5b2544\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\tThe Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 109\/28\/2019-GST on 22nd July 2019, providing clarity on various issues related to GST applicable to Residential Welfare Associations (RWAs). This circular addresses ambiguities surrounding monthly maintenance contributions, multiple apartment ownership, registration requirements, and input tax credit (ITC) reversal for RWAs.\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ffe4f1 gst elementor-widget elementor-widget-heading\" data-id=\"1ffe4f1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">GST on Monthly Maintenance Charges<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f8905a elementor-widget elementor-widget-heading\" data-id=\"1f8905a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Key Points:\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf2c1fa elementor-widget elementor-widget-text-editor\" data-id=\"bf2c1fa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal; font-weight: bold;\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Threshold Limit for GST Exemption<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7579cc elementor-widget elementor-widget-text-editor\" data-id=\"d7579cc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Maintenance charges up to Rs. 7,500 per month per member are exempt from GST.\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfc4b9e elementor-widget elementor-widget-text-editor\" data-id=\"dfc4b9e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">If the maintenance charges exceed Rs. 7,500 per month per member, GST is charged on the entire amount and not just the excess. For example, if the maintenance charge is Rs. 9,000 per month per member, GST @18% will be levied on Rs. 9,000 and not on Rs. 1,500 (i.e., Rs. 9,000 &#8211; Rs. 7,500).\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b15c7c7 elementor-widget elementor-widget-text-editor\" data-id=\"b15c7c7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"; font-weight: bold;\" start=\"2\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Conclusion<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b97516d elementor-widget elementor-widget-text-editor\" data-id=\"b97516d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Once the maintenance charges exceed the prescribed limit of Rs. 7,500, GST is applicable on the whole amount and not just the portion exceeding Rs. 7,500.\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a9d0fd gst elementor-widget elementor-widget-heading\" data-id=\"1a9d0fd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">GST on Multiple Residential Apartments\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-629e98b elementor-widget elementor-widget-heading\" data-id=\"629e98b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Key Points:\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5d3698 elementor-widget elementor-widget-text-editor\" data-id=\"c5d3698\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal; font-weight: bold;\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Applicability of GST Exemption<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac76277 elementor-widget elementor-widget-text-editor\" data-id=\"ac76277\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">A person owning two or more residential apartments in a housing society is considered a separate member for each apartment.<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3af187 elementor-widget elementor-widget-text-editor\" data-id=\"d3af187\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">The exemption limit of Rs. 7,500 per month per member applies separately for each apartment. For instance, if an individual owns two apartments and pays Rs. 15,000 (Rs. 7,500 for each apartment), the entire amount is exempt from GST.\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78cd0a0 elementor-widget elementor-widget-text-editor\" data-id=\"78cd0a0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"; font-weight: bold;\" start=\"2\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Conclusion<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cea5169 elementor-widget elementor-widget-text-editor\" data-id=\"cea5169\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">For individuals owning multiple apartments, the Rs. 7,500 exemption limit is applicable separately to each apartment, ensuring GST exemption for each.<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e8e757 gst elementor-widget elementor-widget-heading\" data-id=\"1e8e757\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">GST Registration and Turnover Threshold\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df23518 elementor-widget elementor-widget-heading\" data-id=\"df23518\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Key Points:\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3511606 elementor-widget elementor-widget-text-editor\" data-id=\"3511606\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal; font-weight: bold;\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Registration Requirement<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a8f39f elementor-widget elementor-widget-text-editor\" data-id=\"9a8f39f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">RWAs with an aggregate turnover of Rs. 20 lakhs or less in a financial year are not required to register for GST or pay GST, even if maintenance charges exceed Rs. 7,500 per month per member.\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f826fc5 elementor-widget elementor-widget-text-editor\" data-id=\"f826fc5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Registration and GST payment are mandatory if the turnover exceeds Rs. 20 lakhs and maintenance charges are more than Rs. 7,500 per month per member.<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52389e6 elementor-widget elementor-widget-heading\" data-id=\"52389e6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Case Scenarios:<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3350318 elementor-widget elementor-widget-html\" data-id=\"3350318\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\r\n    table, th, td {\r\n  border: 1px solid black;\r\n  border-collapse: collapse;\r\n}\r\n<\/style>\r\n\r\n\r\n<div style=\"overflow-x:auto;\">\r\n    <table style=\"width:auto\">\r\n        <tbody>\r\n<tr>\r\n<th  style=\"border-bottom:none\"  class=\"no-border-top\"><\/th>\r\n<th style=\"text-align:center\" colspan=\"2\">Condition<\/th>\r\n<th style=\"border-bottom:none\" ><\/th>\r\n\r\n<\/tr>\r\n  <tr>\r\n    <th style=\"border-top:none\">case<\/th>\r\n    <th>Aggregate Turnover<\/th>\r\n     \r\n    <th>Common  Maintenance  per  member per  month<\/th>\r\n    <th  style=\"border-top:none\">Liable to take registration<\/th>\r\n  <\/tr>\r\n  \r\n  <tr>\r\n  <td style=\"text-align:center\">I<\/td>\r\n  <td style=\"text-align:center\">Less than  Rs. 20 Lakhs <\/td>\r\n  <td style=\"text-align:center\">Less  than  Rs. 7,500\/-<\/td>\r\n  <td style=\"text-align:center\">NO<\/td>\r\n  <\/tr>\r\n  \r\n  <tr>\r\n  <td style=\"text-align:center\">II<\/td>\r\n  <td style=\"text-align:center\">Less than  Rs. 20 Lakhs <\/td>\r\n  <td style=\"text-align:center\">More  than Rs. 7,500\/-<\/td>\r\n  <td style=\"text-align:center\">NO<\/td>\r\n  <\/tr>\r\n  \r\n  <tr>\r\n  <td style=\"text-align:center\">III<\/td>\r\n  <td style=\"text-align:center\">More than  Rs. 20 Lakhs <\/td>\r\n  <td style=\"text-align:center\">Less  than  Rs. 7,500\/-<\/td>\r\n  <td style=\"text-align:center\"> YES<\/td>\r\n  <\/tr>\r\n  \r\n   <tr>\r\n  <td style=\"text-align:center\">IV<\/td>\r\n  <td style=\"text-align:center\">More than  Rs. 20 Lakhs <\/td>\r\n  <td style=\"text-align:center\">More  than Rs. 7,500\/-<\/td>\r\n  <td style=\"text-align:center\"> YES<\/td>\r\n  <\/tr>\r\n  <\/tbody>\r\n\r\n<\/table>\r\n<\/div>\r\n\r\n\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-963fefe elementor-widget elementor-widget-text-editor\" data-id=\"963fefe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"; font-weight: bold;\" start=\"2\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Conclusion<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-188ebcb elementor-widget elementor-widget-text-editor\" data-id=\"188ebcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">RWAs must register for GST and pay applicable taxes if the annual turnover exceeds Rs. 20 lakhs\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e743d67 gst elementor-widget elementor-widget-heading\" data-id=\"e743d67\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Reverse Charge Mechanism (RCM) Applicability\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-898b991 elementor-widget elementor-widget-heading\" data-id=\"898b991\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Key Points:\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-677566d elementor-widget elementor-widget-text-editor\" data-id=\"677566d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal; font-weight: bold;\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Compulsory RCM Services<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ffa638 elementor-widget elementor-widget-text-editor\" data-id=\"1ffa638\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Services from Goods Transport Agencies.\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f74cb1d elementor-widget elementor-widget-text-editor\" data-id=\"f74cb1d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Legal services from advocates or firms of advocates.<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be35c81 elementor-widget elementor-widget-text-editor\" data-id=\"be35c81\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Security services from providers other than companies (e.g., Proprietary Concern or Partnership Firm).\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80ed10f elementor-widget elementor-widget-text-editor\" data-id=\"80ed10f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol start=\"2\" style=\"list-style-type: decimal; font-weight: bold;\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Supplier&#8217;s GST Payment\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b55dc71 elementor-widget elementor-widget-text-editor\" data-id=\"b55dc71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">If the supplier includes GST in their invoices and pays the liability, the recipient (RWA) must still pay tax under RCM.<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d38eb2 elementor-widget elementor-widget-text-editor\" data-id=\"1d38eb2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"; font-weight: bold;\" start=\"2\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Conclusion<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c458524 elementor-widget elementor-widget-text-editor\" data-id=\"c458524\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">RWAs must comply with RCM provisions for specified services, ensuring proper GST payment even if the supplier already pays the tax.\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0c5793 gst elementor-widget elementor-widget-heading\" data-id=\"d0c5793\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Proportionate Reversal of ITC\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaf2bc9 elementor-widget elementor-widget-heading\" data-id=\"eaf2bc9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Key Points:\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8a1ff elementor-widget elementor-widget-text-editor\" data-id=\"3a8a1ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal; font-weight: bold;\">\n \t<li>\n<p style=\"margin-bottom: 0;\">ITC Reversal\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a03c3f8 elementor-widget elementor-widget-text-editor\" data-id=\"a03c3f8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">RWAs exempt from GST on member contributions must reverse proportionate ITC as per Rule 42 of the CGST Rules.\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e268c6a elementor-widget elementor-widget-text-editor\" data-id=\"e268c6a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">This rule mandates reversal of ITC for supplies used partially for taxable and exempt supplies.\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6b1e12 elementor-widget elementor-widget-text-editor\" data-id=\"a6b1e12\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"; font-weight: bold;\" start=\"2\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Conclusion<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97fd394 elementor-widget elementor-widget-text-editor\" data-id=\"97fd394\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">RWAs claiming GST exemption must proportionately reverse ITC, bearing the cost of goods and services procurement.\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b015fe elementor-widget elementor-widget-text-editor\" data-id=\"1b015fe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"; font-weight: bold;\" start=\"2\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Immediate Compliance\n<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a6d01d elementor-widget elementor-widget-text-editor\" data-id=\"9a6d01d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Based on the circular, RWAs must adopt the clarified provisions immediately, ensuring compliance with GST laws.<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d48cae3 elementor-widget elementor-widget-text-editor\" data-id=\"d48cae3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"; font-weight: bold;\" start=\"2\">\n \t<li>\n<p style=\"margin-bottom: 0;\">Enclosures<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d79a50 elementor-widget elementor-widget-text-editor\" data-id=\"6d79a50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal; font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Circular No.: 109\/28\/2019-GST dated 22\/07\/2019. 1. <a style=\"color: #d93036; text-decoration: underline;\" href=\"https:\/\/drive.google.com\/file\/d\/1U73J0I7PR7BYf5ELlDCTac3T7dzrRfYS\/view\" rel=\"nofollow noopener\" target=\"_blank\">circular-cgst-109282019 &#8211; GST dated 22072019 (1).pdf<\/a><\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-748fe47 elementor-widget elementor-widget-text-editor\" data-id=\"748fe47\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol start=\"2\" style=\"list-style-type: decimal; font-weight: bold;\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Exemption Notification No. 12\/2017-Central Tax (Rate) dated 28\/06\/2017. <a style=\"color: #d93036; text-decoration: underline;\" href=\"https:\/\/drive.google.com\/file\/d\/1cFqAakxM25IaiAf6prsQH-ttqfBUWkUL\/view\" rel=\"nofollow noopener\" target=\"_blank\">2. Notification12-CGST_1_Exemption (1).pdf\n<\/a><\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b65f5dc elementor-widget elementor-widget-text-editor\" data-id=\"b65f5dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal; font-weight: bold;\" start=\"3\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">RCM on Security Charges &#8211; Notification No. 29\/2018-Central Tax (Rate) dated 31\/12\/2018. <a style=\"color: #d93036; text-decoration: underline;\" href=\"https:\/\/drive.google.com\/file\/d\/1FP9treXeHvtuu7jzKSJLAMQMHckL_z2j\/view\" rel=\"nofollow noopener\" target=\"_blank\">3. RCM on Security Charges_010119.pdf<\/a><\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-779f344 elementor-widget elementor-widget-text-editor\" data-id=\"779f344\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal; font-weight: bold;\" start=\"4\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">Rules for Claiming Input Tax Credit. <a style=\"color: #d93036; text-decoration: underline;\" href=\"https:\/\/drive.google.com\/file\/d\/1XN7_9TesGKepLuAEOeV4uxl3GBIi50dI\/view\" rel=\"nofollow noopener\" target=\"_blank\">4. ITC_Rule 42 &amp; 43.pdf<\/a><\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3d0928 elementor-widget elementor-widget-text-editor\" data-id=\"e3d0928\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol style=\"font-weight: bold;\" start=\"4\">\n \t<li>\n<p style=\"font-weight: normal; margin-bottom: 0;\">By adhering to these clarifications, RWAs can ensure accurate GST compliance and avoid potential legal challenges.<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d85fa0d e-con-full e-flex e-con e-child\" data-id=\"d85fa0d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c85451 elementor-widget elementor-widget-shortcode\" 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\u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-11964 post type-post status-publish format-standard has-post-thumbnail hentry category-blogs\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/zipgrid.com\/societysunday\/rules-for-subletting-in-a-cooperative-housing-society\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"717\" height=\"403\" src=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/12\/WhatsApp-Image-2024-11-26-at-15.39.33-2.jpeg\" class=\"attachment-full size-full wp-image-11966\" alt=\"\" srcset=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/12\/WhatsApp-Image-2024-11-26-at-15.39.33-2.jpeg 717w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/12\/WhatsApp-Image-2024-11-26-at-15.39.33-2-300x169.jpeg 300w, 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elementor-grid-item post-11868 post type-post status-publish format-standard has-post-thumbnail hentry category-blogs\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/zipgrid.com\/societysunday\/insuring-society-property-a-key-responsibility-for-cooperative-societies-2\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"717\" height=\"403\" src=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/12\/WhatsApp-Image-2024-11-26-at-15.39.33.jpeg\" class=\"attachment-full size-full wp-image-11845\" alt=\"\" srcset=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/12\/WhatsApp-Image-2024-11-26-at-15.39.33.jpeg 717w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/12\/WhatsApp-Image-2024-11-26-at-15.39.33-300x169.jpeg 300w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/12\/WhatsApp-Image-2024-11-26-at-15.39.33-540x304.jpeg 540w, 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717px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/zipgrid.com\/societysunday\/ensuring-transparency-and-accountability-recording-and-circulation-of-managing-committee-minutes-in-a-cooperative-society\/\">\n\t\t\t\tEnsuring Transparency and Accountability: Recording and Circulation of Managing Committee Minutes in a Cooperative Society.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/zipgrid.com\/societysunday\/ensuring-transparency-and-accountability-recording-and-circulation-of-managing-committee-minutes-in-a-cooperative-society\/\" aria-label=\"Read more about Ensuring Transparency and Accountability: Recording and Circulation of Managing Committee Minutes in a Cooperative Society.\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-6783 post type-post status-publish format-standard has-post-thumbnail hentry category-blogs\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/zipgrid.com\/societysunday\/maharashtra-abolished-non-agricultural-tax-on-land-providing-relief-to-housing-societies\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"717\" height=\"403\" src=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/maharastra_abolished.webp\" class=\"attachment-full size-full wp-image-8618\" alt=\"\" srcset=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/maharastra_abolished.webp 717w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/maharastra_abolished-300x169.webp 300w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/maharastra_abolished-540x304.webp 540w, 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post-6739 post type-post status-publish format-standard has-post-thumbnail hentry category-blogs\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/zipgrid.com\/societysunday\/ensuring-transparency-and-accountability-recording-and-circulation-of-general-body-minutes-in-a-cooperative-society\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"717\" height=\"403\" src=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/circulation_of_general_body.webp\" class=\"attachment-full size-full wp-image-8614\" alt=\"\" srcset=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/circulation_of_general_body.webp 717w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/circulation_of_general_body-300x169.webp 300w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/circulation_of_general_body-540x304.webp 540w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/circulation_of_general_body-344x194.webp 344w\" sizes=\"(max-width: 717px) 100vw, 717px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/zipgrid.com\/societysunday\/ensuring-transparency-and-accountability-recording-and-circulation-of-general-body-minutes-in-a-cooperative-society\/\">\n\t\t\t\tEnsuring Transparency and Accountability: Recording and Circulation of General Body Minutes in a Cooperative Society\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/zipgrid.com\/societysunday\/ensuring-transparency-and-accountability-recording-and-circulation-of-general-body-minutes-in-a-cooperative-society\/\" aria-label=\"Read more about Ensuring Transparency and Accountability: Recording and Circulation of General Body Minutes in a Cooperative Society\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-6728 post type-post status-publish format-standard has-post-thumbnail hentry category-blogs\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/zipgrid.com\/societysunday\/condominiums-vs-societies-a-comparative-overview\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"717\" height=\"403\" src=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/condominiums.webp\" class=\"attachment-full size-full wp-image-8607\" alt=\"\" srcset=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/condominiums.webp 717w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/condominiums-300x169.webp 300w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/condominiums-540x304.webp 540w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/11\/condominiums-344x194.webp 344w\" sizes=\"(max-width: 717px) 100vw, 717px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/zipgrid.com\/societysunday\/condominiums-vs-societies-a-comparative-overview\/\">\n\t\t\t\tCondominiums vs. Societies: A Comparative Overview\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/zipgrid.com\/societysunday\/condominiums-vs-societies-a-comparative-overview\/\" aria-label=\"Read more about Condominiums vs. Societies: A Comparative Overview\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4452 post type-post status-publish format-standard has-post-thumbnail hentry category-blogs\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/zipgrid.com\/societysunday\/streamlining-complaints-and-applications-in-a-cooperative-housing-society\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"288\" src=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/07\/complain2.png\" class=\"attachment-full size-full wp-image-6401\" alt=\"\" srcset=\"https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/07\/complain2.png 512w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/07\/complain2-300x169.png 300w, https:\/\/zipgrid.com\/societysunday\/wp-content\/uploads\/2024\/07\/complain2-344x194.png 344w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/zipgrid.com\/societysunday\/streamlining-complaints-and-applications-in-a-cooperative-housing-society\/\">\n\t\t\t\tStreamlining Complaints and Applications in a Cooperative Housing Society.\u00a0\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/zipgrid.com\/societysunday\/streamlining-complaints-and-applications-in-a-cooperative-housing-society\/\" aria-label=\"Read more about Streamlining Complaints and Applications in a Cooperative Housing Society.\u00a0\" tabindex=\"-1\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Implication of GST on Housing Society The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 109\/28\/2019-GST on 22nd July 2019, providing clarity<\/p>\n","protected":false},"author":2,"featured_media":6427,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[103],"tags":[],"class_list":["post-3090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"views":6341,"_links":{"self":[{"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/posts\/3090","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/comments?post=3090"}],"version-history":[{"count":112,"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/posts\/3090\/revisions"}],"predecessor-version":[{"id":6733,"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/posts\/3090\/revisions\/6733"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/media\/6427"}],"wp:attachment":[{"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/media?parent=3090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/categories?post=3090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zipgrid.com\/societysunday\/wp-json\/wp\/v2\/tags?post=3090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}