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

Charitable Hospital Must File GSTR-9C and GSTR-9 Due to Turnover Over Rs. 5 Crore, Per Rule 80(3) CGST Rules. A charitable hospital registered under section 12A of the Income Tax Act, 1961, with total receipts of Rs. 6.63 crore, inquired about the applicability of GSTR-9C. One response stated that since the aggregate turnover exceeds Rs. 5 crores, GSTR-9C must be filed along with GSTR-9, as per Rule 80(3) of the CGST Rules, with no exemption available for the financial year 2023-24. Another agreed with this view, while a third suggested excluding donations from the turnover calculation, potentially negating the need to file GSTR-9 and 9C, though filing conservatively was advised.