GST status on AOP

If the annual maintenance charge is more than Rs.60000 or more than Rs,5000 per month  per member it is necessary to register under GST and collect GST 18% in those cases where the maintenance charge is more than Rs.60000 or Rs.5000 . Input Tax Credit can be set off against this while making payment of  GST collected through maintenance charges , from the GST paid under Registered Service Providers invoices.of  the AOA.