applicability of gstr 9 and gstr 9C

[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.

[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-9C 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.

[Ganeshan Kalyani]

I agree with the view of Sri Kasturi Sir.

[Shilpi Jain]

If one considers that donation is a no-supply receipt, then that should be kept out and the aggregate turnover be calculated. In that case no requirement to file 9 & 9C. 

I am assuming that donation is voluntary donations without any conditions attached to it.

Though taking a conservative view 9 & 9C can be filed since there would not be much complications in this regard.

AI Summary

GSTR-9C requirement: reconciliation attachment mandated when aggregate turnover exceeds the GST filing threshold, unless donations are no-supply. Where aggregate turnover including exempt supplies exceeds the statutory threshold, attachment of GSTR-9C to GSTR-9 is required under the CGST rule and no exemption under the cited notification applies; however, voluntary unconditional donations may be characterised as no-supply and excluded from aggregate turnover, which could remove the filing obligation, though filing both returns is a conservative option where classification is uncertain.