GST REGISTRATION IS APPLICABLE OR NOT EDUCATIONAL INSTITUTIONS

GST Registration Threshold for Educational Institutions -

_Exemption_: Educational institutions are exempt from GST registration if they provide educational services as specified in the GST exemption list (Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017). -

_Gross Receipts_: The exemption is available only if the gross receipts of the educational institution do not exceed ₹1 crore in a financial year. Your Client's Situation -

_Gross Receipts_: Your client's educational institution has shown gross receipts of more than ₹60 lakhs in their income tax returns. -

_No GST Registration_: Despite exceeding the threshold, your client has not taken GST registration for the past 5 years.

 Conclusion Based on the information provided: - _GST Registration Required_: Since your client's educational institution has gross receipts exceeding ₹1 crore (actually ₹60 lakhs is below the threshold, but since it's an educational institution, it's exempt), but it's not exempt as it's providing services which are not covered in exemption list or it's providing services to students who are not residing in India. -

_Voluntary Registration_: Even if the institution is exempt, your client can opt for voluntary GST registration.

However, please note that: - _Penalties and Interest_: Your client may be liable for penalties and interest for not registering for GST despite exceeding the threshold. - _

GST Audit_: The institution may be subject to a GST audit, which could result in additional tax liabilities

 It's essential to consult a GST expert or chartered accountant to: - _Assess GST Liability_: Determine the correct GST liability for the past 5 years. -

_File GST Returns_: File GST returns and pay any applicable taxes, penalties, and interest. - _Obtain GST Registration_:

Obtain GST registration, if required, to ensure compliance moving forward.

Please note that if educational institution is involving other than educational services like providing (Books & Unfiroms) uniforms, footwear, note books, school bag and other accessories. It is liable to pay GST. Hence GST registration is mandatory. They can avail GST Input against taxable purchase. Please note only text book issued to students are exempt from Tax. 

The answer depends on the type of education services and the institution category.

Exempt from GST (no registration needed even if turnover crosses Rs 20 lakh):
- Pre-school to higher secondary (Class 12) run by a recognized institution under any law
- Approved vocational education courses
- Services by a university or college to its own students, faculty, and staff

Taxable at 18% (registration required once turnover crosses Rs 20 lakh):
- Private coaching institutes (IIT-JEE, NEET, CA coaching)
- Online courses and e-learning platforms
- Skill training not linked to a recognized qualification
- Foreign language classes, hobby courses, music or art academies

The key test is Notification 12/2017-CT (Rate): the institution must provide education as part of a curriculum for a qualification recognized by law. If not, services are taxable.

One practical check: if students get a Certificate from a recognized board or university, exemption likely applies. If you issue your own certificate of completion, GST at 18% typically applies.

This [GST on education and coaching services guide](https://taxgarden.in/blog/gst-on-education-coaching-services-india-2026) covers exemptions, input tax credit rules, and registration thresholds.