__________
Registered under the Maharashtra Co-operative Societies Act, 1960 — Registration No. __________
Registered office: __________
MAINTENANCE BILL
- 1. MEMBER
- 2. CHARGES FOR THE PERIOD
All amounts are in Indian Rupees. Each head below is a head of charge recognised by Bye-law 65 of the Model Bye-laws of Co-operative Housing Societies, 2014, apportioned in the manner laid down by Bye-law 67.
- 3. AUTHORITY FOR THIS BILL
The Society is empowered to fix, raise and recover these charges from its members by Bye-laws 65 to 72 of the Model Bye-laws of Co-operative Housing Societies, 2014, read with the Maharashtra Co-operative Societies Act, 1960 and the Maharashtra Co-operative Societies Rules, 1961. Bye-law 65 sets out the heads of charge, Bye-law 67 the manner of apportioning each head, and Bye-law 72 the interest chargeable on default.
- 4. PAYMENT
- 5. INTEREST ON DEFAULT
- 6. RECOVERY
If arrears remain unpaid, the Society may apply to the Registrar of Co-operative Societies for a recovery certificate under section 101 of the Maharashtra Co-operative Societies Act, 1960, and recover the sum certified, together with the costs of recovery, as arrears of land revenue. The Society may also pursue such other remedies as the Act and the bye-laws allow. Nothing in this bill is a waiver of any of the Society's rights.
- 7. GOODS AND SERVICES TAX
A housing society is required to register under GST only where its aggregate turnover exceeds Rs 20 lakh in a financial year (Rs 10 lakh in the special category states), and under section 23(1)(a) of the Central Goods and Services Tax Act, 2017 a person engaged exclusively in supplies that are wholly exempt is not liable to register at all, whatever the turnover. Even where the Society is registered, a member's contribution towards sourcing goods and services from a third person for the common use of members is exempt up to Rs 7,500 per month per member under entry 77(c) of Notification No. 12/2017-Central Tax (Rate), as amended. That ceiling is applied per member per month and not per bill: where this bill covers more than one month, the member's contribution for the period must be divided by the number of months in the period before the ceiling is applied. The position taken by the department in Circular No. 109/28/2019-GST dated 22 July 2019 is that once the monthly contribution crosses Rs 7,500, GST at 18% is payable on the whole of the contribution and not merely on the amount above Rs 7,500; the same circular treats the Rs 7,500 ceiling as applying separately to each flat where one member owns more than one flat. The Madras High Court has taken the contrary view that only the excess over Rs 7,500 is taxable, but that view is under challenge and the department continues to apply its circular. Property tax and water charges recovered on actuals and paid over to the municipal authority are treated as collected in the capacity of a pure agent and are excluded from the taxable value.
- 8. QUERIES AND OBJECTIONS
A member who disputes any head or amount in this bill should write to the Honorary Secretary setting out the head disputed and the reason. Raising an objection does not suspend the obligation to pay the undisputed portion by the due date, and interest will continue to run on any amount ultimately found payable.