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.

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.