applicability of gstr 9 and gstr 9C, Goods and Services Tax - GST

[satbir singhwahi]

A charitable hospital registered u/s 12A of Income Tax Act 1961, has receipts from Donations Rs. 3.44 cr, Sale of Medicines 1.26 cr and Hospital receipts 1.93 cr. Total Rs. 6.63 cr. Whether gstr 9C applicable.

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[KASTURI SETHI]

(i) Since the aggregate turnover has exceeded  Rs.5 crores,   as per Rule 80 (3)  of CGST Rules, it is mandatory to attach GSTR 9 C with GSTR 9.

(ii) No exemption from filing GSTR-9  for the financial year 2023-24 is available under  Notification No. 14/2024-C.T., dated 10-7-2024.

(iii) The aggregate turnover includes exempt supplies.

(iv) Also see Board's Flyer No.40 dated 1.1.18 regarding the definition and scope of charitable activities.