GST Registration of Society creating diabetes awareness program

Hey Amit! Here’s a quick guide on GST registration for your society running diabetes awareness programs:

1) Is GST Registration Required for Society?

• If your society receives funds (considered as consideration) from pharma companies in exchange for organizing the program, this activity is treated as supply of services under GST.

• If the aggregate turnover exceeds the threshold limit (₹20 lakh for most states, ₹10 lakh for special category states), then GST registration is mandatory.

• Even if below threshold, some states/pharma companies may ask for GST registration to claim input credit.

• If the society is a charitable organization with valid exemption under GST (like 12AA registration and other conditions), it might be exempted from GST. But funds received for organizing programs may still be taxable if considered supply of services.

2) Documents Required for GST Registration

• PAN Card of the society

• Proof of Constitution (Society Registration Certificate)

• Address Proof of the registered office (Electricity bill, rent agreement, etc.)

• Bank Account details (Cancelled cheque, bank statement)

• Photographs of authorized signatory

• Aadhaar card of authorized signatory

• Digital Signature Certificate (DSC) (for company/trusts)

• Letter of Authorization/Board Resolution for authorized signatory

Additional Tips:

• Check if your society qualifies as a registered charitable trust or NGO with exemption under GST.

• If your activity is purely charitable and no consideration is received (or only voluntary donations), GST may not apply.

• But funds from pharma companies for programs are generally treated as consideration, so GST likely applies.