GST on Real Estate Maintenance Charges: Return, ITC and Notice Checklist

The ₹7,500 per month per member rule

CBIC Circular 109/28/2019-GST clarifies that services by an RWA to its own members by way of reimbursement of charges or share of contribution up to ₹7,500 per month per member for common use of members in a housing society or residential complex are exempt. The circular also explains registration threshold and how the ceiling is applied.

For the connected rule, example or next step, see GST on Freight, GTA and Transport Charges: Return, ITC and Notice Checklist.

RWA decision table

ITC position for taxable RWA

The circular clarifies that RWAs are entitled to ITC of GST paid on capital goods, goods and input services used for making taxable supplies to members where charges exceed the exemption limit, subject to normal law. Maintain supplier invoices and inward register.

Common mistakes

• Applying ₹7,500 as a deduction instead of checking exemption condition.
• Forgetting aggregate turnover registration threshold.
• Mixing residential member charges with commercial/common facility income.
• No flat-wise/member-wise calculation.

Official References Used

This draft uses official GST law, rules, GST Council, CBIC/GST portal and government-source material only. Before publishing, re-check whether any notification, circular, rule text or portal workflow has changed after the draft date.

• CBIC Circular 109/28/2019-GST — RWA maintenance charges
• CBIC Tax Information: CGST Section 16 — input tax credit eligibility
• CBIC Tax Information: CGST Rule 36 — ITC documents
• CBIC Tax Information: CGST Section 22 — registration threshold
• CBIC Tax Information: CGST Section 31 — tax invoice requirements

For the connected rule, example or next step, see Under-Construction Property GST: Invoice and Rate Evidence Checklist.