TaxTMI 
TaxTMI 
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.
applicability of gstr 9 and gstr 9C
16 Nov 2024 
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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. (AI Summary)
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. (AI Summary)