As per the 2025-26 Union Budget, if monthly maintenance for an apartment in housing societies is Rs 7,500 or more, or if the society’s total annual collection exceeds Rs 20 lakh, then GST is payable. Even if the society collects Rs 20 lakh in a financial year for occasional expenses like painting or replacing the lift, it comes under GST.
Registered societies have to file two monthly returns – on the 11th and 20th of the month – and annual return.
The GST rates is 18 per cent. Every apartment complex which touches Rs 20 lakh has to pay Rs 3.6 lakh GST annually, which adds up to Rs 36 lakh in 10 years. There will also be Rs 1-2 lakh for the auditor to help file returns and other statutory compliances.
Apartment associations can claim input tax credit. But the moment you register, you must stay compliant, every single month. And even if your association isn’t registered with the Cooperative department, GST applies if you meet the criteria.
Those unsure if their apartment falls under GST can visit the local Commercial Tax office, pay Rs 500, and get an official letter confirming their status. With GST compliance no longer optional, apartment associations will have to get their financial books in order, or get trapped in red tape and penalties.