Educational institutions play a vital role in society, and understanding their obligations under GST is crucial. Here’s what you need to know about GST registration for educational institutions:

1. Eligibility for GST Registration

Not all educational institutions are required to register for GST. Institutions providing services such as:

1. Primary and secondary education

2. Higher education leading to a degree or diploma

are exempt from GST. However, if the institution offers courses that lead to a degree or diploma from a recognized university, GST registration is not required.

2. When Registration is Required

If the institution provides additional services, such as coaching or vocational training for a fee, it may need to register for GST if the aggregate turnover exceeds ₹20 lakh (₹10 lakh for special category states).

3. Documentation for Registration

To register for GST, educational institutions must submit:

1. Certificate of incorporation or registration

2. PAN card of the institution

3. Proof of address

4. Input Tax Credits

Once registered, educational institutions can claim input tax credits on goods and services purchased for their operations, which can significantly reduce their overall tax liability.

5. Compliance Requirements

Educational institutions must comply with all GST filing requirements, including timely submission of GST returns and maintaining accurate records. Consulting with a CA firm in Delhi can help institutions navigate these requirements effectively.

At Saptax Hub LLP, we specialize in helping educational institutions understand and comply with GST regulations, ensuring they can focus on their core mission of providing quality education.