A society or association registered under the Societies Registration Act can find GST applying to some of its activities — member services above certain limits, events, sponsorship, or the sale of goods and services. As with trusts, the key is separating what is exempt from what is taxable.
When GST applies to a society
Whether a society needs GST depends on what it does. Purely mutual, exempt activities may fall outside GST, but taxable supplies — commercial services, event income, sponsorship, sales — can bring it within the net once the threshold is crossed. Certain member-related receipts also have specific GST treatment. We look at the society’s actual receipts rather than applying a blanket assumption.
Documents for GST registration as a society
Where a society needs to register, we typically need:
- PAN card of the society
- Society registration certificate and bye-laws
- PAN, Aadhaar and photographs of the office-bearers
- Authorisation for the authorised signatory
- Proof of the society’s principal place of business
- Bank proof of the society
Filing and the exempt/taxable split
A registered society files returns for its taxable supplies and claims eligible input tax credit. We handle the registration, the ongoing filing, and the careful separation of exempt and taxable receipts so the society meets its obligations without over-complying.