AOP and GST, Goods and Services Tax - GST

[Nisanth N]

Background is an AOP in Kerala...an apartment complex and its residents association registered under Kerala Society Registration Act with 100 odd members.We had collected a lumpsum maintenance deposit before GST act. We collect monthly maintenance charges based on square feet of each apartment.

1) Is there any difference (benefits in GST payment) if maintenance charges are unitwise equal?

2) is there GST to be paid by AOP if only 2 or 3 members have a monthly maintenance charges more than 7500?

3) Is a GST account and filing of GST returns etc by AOP a viable/ tax efficient option if it is just for 2-3 members ?