Society Maintenance App 2026: Billing, ₹7,500 GST & Audit

What a society maintenance app must do for your money

For a treasurer, a society maintenance app must do six money jobs that Excel does badly:

1. Build each flat's bill from your bye-law rates
2. Collect by UPI, cards or net banking
3. Issue a numbered receipt
4. Chase defaulters and charge interest the same way every month
5. Post everything to fund-wise accounts
6. Give your CA an audit-ready export

On GST: a society charges it on member contributions only when a member pays more than ₹7,500 a month and annual turnover is ₹20 lakh or more. CBIC then taxes the full amount.

Quick answer:

• Only one big platform publishes a starting price. ApnaComplex starts from ₹499 a month depending on unit count; MyGate and ADDA quote on request; NoBroker lists NoBrokerHood as "free with add-ons".
• GST trigger: above ₹7,500 per member per month AND ₹20 lakh turnover. Cross both and a ₹9,000 bill is taxed on all ₹9,000, per CBIC.
• Taxable lines for a GST-liable society: sinking and repair funds, parking, non-occupancy charges and late interest. Property tax and municipal water tax are excluded.
• One-time option: our own Society Management Software costs ₹29,999 once or ₹2,999 a month.

This guide covers billing, GST and accounts. For gate and amenity features, see my ranking of the best society management apps in India for 2026 and the society management app feature guide.

Best society maintenance app for billing: what each vendor states

Only what each vendor states on its own pages. Anything missing is a question for the demo, not proof the feature is absent.

Comparing full accounting packages (ledgers, balance sheets, audit-ready reports) instead? See our society accounting software guide.

App	Billing and accounts (vendor's own page)	Pricing as published
MyGate	Per-sq-ft or fixed charges, late fee and interest, GST invoices, UPI, dues reports, spreadsheet import	Not published; quote
ADDA	Formula-based invoicing, instant receipts, payment gateways, auto-reconciliation	Not published; quote
ApnaComplex	Standard Accounting plan; zero-fee Collection Gateway, Payment Gateway with nominal fees	From ₹499/month by unit count; annual, per unit; taxes extra
NoBrokerHood	Billing detail not checked for this guide	"Free with add-ons" (NoBroker blog)
Codingclave (ours)	Monthly bills, reminders, online payments, defaulter list, fund reports, balance sheet	₹29,999 once or ₹2,999/month
Excel + Tally	Whatever formulas you build; manual reconciliation	Excel usually owned; Tally is a paid licence, often the CA's

Last verified: September 2026, from each vendor's own page (see Sources). Confirm current features and price on the vendor site.

Why vendors quote instead of listing prices: the price moves with unit count, modules and bundled gate hardware (ApnaComplex prices hardware by city). Get a written quote for your exact flat count. Disclosure: Codingclave is my company.

Which one fits your society?

• Already on MyGate for the gate: test its billing module on your real rates first.
• Accounts and CA handover first: shortlist ADDA or ApnaComplex's accounting plan; ask for a Tally import.
• Fixed cost, not per-flat fees: our one-time licence.
• Zero budget: NoBrokerHood, with add-on costs in writing.

Leaving MyGate because of billing? See my MyGate alternatives for 2026.

How is society maintenance calculated?

Your bye-laws and general body set the rates. The app applies them without errors, every flat, every month.

Per square foot vs equal per flat vs hybrid

• Per square foot: fairer where flat sizes vary. Load the area your bye-laws use (carpet, built-up or super built-up); a mismatch causes disputes.
• Equal per flat: simple to run and explain when units are near-identical.
• Hybrid: for example area-based maintenance, a separate rate for shops and a fixed per-flat sinking fund.

Sinking fund and repair fund: separate lines, separate balances

These are earmarked reserves, each with its own bill line and fund account. Merge them into "maintenance" and at audit nobody can show how much sinking fund is left.

Parking, water, clubhouse and non-occupancy charges

Your general body sets these within your bye-laws and state rules, which vary. Keep each as a separate charge head; GST treats them differently. Metered water or DG-set power needs a meter reading per flat and a per-unit rate, not a fixed line.

Owner, tenant and who the bill is raised on

The member is usually the owner, so dues stay on the owner's ledger even when a tenant pays. Never open a separate tenant ledger that splits the arrears.

What your app must let you configure

• A rate master per charge head: basis (per sq ft, per flat, metered or fixed) and amount
• A unit master: area, unit type, owner, tenant, parking
• Recurring charges and one-time levies
• Billing cycle, due date and grace period
• Rounding, the interest rule, and a "GST-taxable" or "pass-through" flag per head

Worked example: one flat's monthly maintenance bill

Rates are illustrative. Flat A-304: 1,150 sq ft, owner-occupied, two cars.

Line item	Basis (illustrative)	Amount (₹)	Counts toward ₹7,500 test?
Maintenance charges	₹3.50 × 1,150 sq ft	4,025	Yes
Sinking fund	Fixed per flat	300	Yes
Repair and maintenance fund	₹0.50 × 1,150 sq ft	575	Yes
Second-car parking	Fixed	500	Yes
Drinking water supplied by the society	Fixed	400	Yes
Property tax collected for the municipality	Pass-through	650	No (statutory due)
Total bill		6,450	Test amount: 5,800

A-304's test amount is ₹5,800, under ₹7,500, so no GST applies whatever the society's turnover. Property tax stays out of the test.

Second example: a larger flat that crosses ₹7,500

Flat P-1201 is a 2,400 sq ft let-out penthouse; society turnover is ₹20 lakh or more. Property tax sits below the tax line because it is outside the taxable value.

Line item	Basis (illustrative)	Amount (₹)
Maintenance charges	₹3.50 × 2,400 sq ft	8,400
Sinking fund	Fixed per flat	300
Repair and maintenance fund	₹0.50 × 2,400 sq ft	1,200
Non-occupancy charges	As per bye-laws (illustrative)	840
Second-car parking	Fixed	500
Taxable value		11,240
CGST 9% + SGST 9%	Illustrative 18%; confirm rate with your CA	2,023.20
Property tax collected for the municipality	Pass-through, no GST	1,350
Total bill		14,613.20

Per CBIC, GST applies on the full ₹11,240, not just the ₹3,740 excess. Under the contested excess-only reading, tax would be ₹673.20 instead of ₹2,023.20. Get your CA's view in writing.

GST on society maintenance in 2026: the two-condition rule

This section follows CBIC's GST on Housing Societies flyer, which summarises the position later clarified in Circular No. 109/28/2019-GST. It explains the rule; it is not tax advice.

₹7,500 per member per month AND ₹20 lakh turnover

GST applies to member contributions only when both hold:

1. A member's contribution is above ₹7,500 a month, and
2. The society's annual aggregate turnover is ₹20 lakh or more.

If turnover is up to ₹20 lakh in a financial year, contributions stay exempt even above ₹7,500. That is only about ₹1.67 lakh a month, so many mid-sized societies cross it. Some special-category states have a lower threshold; check with your CA.

Registration is separate. Above ₹20 lakh a society generally registers under Section 22 of the CGST Act, but one supplying only wholly exempt services need not (Section 23). Registering does not by itself put GST on member bills of ₹7,500 or less, though other taxable supplies such as generator power are charged. Ask your CA how members owning two flats are treated, and whether late interest counts toward the ₹7,500 test.

Full amount or only the excess?

CBIC's position: once a bill crosses ₹7,500, GST applies to the whole amount.

In July 2021 a single judge of the Madras High Court (Greenwood Owners Association case) held that only the excess is taxable. Treat that as contested: the CBIC circular remains the administrative position, and your CA should decide.

What's excluded and what's taxable

Charge	₹7,500 test and GST
Property tax, municipal water tax, non-agricultural tax, statutory electricity charges	Excluded from the test; no GST
Maintenance or service charges	Counted; taxable if both conditions are met
Sinking fund, repair and maintenance fund	Taxable for a liable society
Car parking, non-occupancy charges	Taxable for a liable society
Simple interest on late payment	Taxable for a liable society
Electricity from the society's own generator; drinking water supplied as a service	Taxable for a liable society

Last verified: September 2026 against the CBIC flyer.

Input tax credit your society can claim

A GST-liable society can take ITC on GST paid on capital goods (generators, water pumps, lawn furniture), goods (taps, pipes, sanitary and hardware fittings) and input services such as repair and maintenance. Your app's expense entry therefore needs vendor GSTIN and tax fields.

What your software must do for GST

• Run the ₹7,500 test per member on every bill, on eligible lines only
• Print GSTIN, taxable value, CGST and SGST separately on bill and receipt
• Keep statutory pass-through lines outside the taxable value
• Produce output and input tax registers your CA can file from

Late-payment interest and defaulter tracking

Charging interest as your bye-laws allow

Use simple interest at the rate your bye-laws or general body fix, from the due date after any grace period, on unpaid dues only. State bye-laws differ, so I won't quote a rate.

Example: A-304's ₹6,450 bill paid 45 days late at an illustrative 12% a year is ₹6,450 × 12% × 45 ÷ 365 = ₹95.42. Print the working on the next bill; residents argue far less about a calculation they can check. For a GST-liable society, the interest itself attracts GST.

A reminder ladder that works

1. Bill day: bill plus payment link on WhatsApp, SMS and the app
2. Three days before due: a gentle reminder
3. Due date: outstanding amount
4. Due + 7: interest is now running
5. Due + 15: treasurer copied
6. After that: formal notice under your bye-laws, signed by the secretary

Reminders must stop the moment a payment lands, including office cash. Sending them through the WhatsApp Business API yourself? See the cheapest WhatsApp API providers in India.

Defaulter aging report for the committee meeting

Ask for dues by age (0–30, 31–60, 61–90, 90+ days), flat by flat, with principal and interest split and the last reminder date.

UPI, autopay and receipts

Payment gateway vs collection gateway: who pays the charges

A payment gateway takes cards, net banking, UPI and wallets through an aggregator and usually carries a fee. ApnaComplex, for example, offers a zero-fee Collection Gateway and a Payment Gateway with nominal convenience charges. Ask any vendor:

• Which payment methods carry a fee, and who bears it (society or resident)?
• Does money settle straight to the society's bank account, or to the vendor's first, and how fast?
• Is autopay supported by UPI AutoPay or e-NACH mandate?

With autopay, the resident approves a mandate once and each bill is debited on a set date. A failed debit should drop the bill back into the reminder ladder. If fees are deducted before settlement, record the gross receipt against the flat and the fee as a society expense, or the ledger and bank statement never match.

Receipts, partial payments, cash and cheques

• Receipts run in one gap-free series per financial year. A wrong receipt is cancelled with a reason, never deleted.
• Partial payments are adjusted in the order your bye-laws set, for example interest first, then oldest dues.
• Office cash and cheques hit the same ledger as UPI; a bounced cheque reverses the receipt.

Keep the office counter open for elderly residents who won't use an app; they still get a printed or WhatsApp receipt.

Accounts, audit and Tally/Excel export

Fund-wise ledgers, bank reconciliation and final accounts

The minimum: member and vendor ledgers, fund-wise ledgers (sinking, repair, corpus), bank reconciliation matching gateway settlements to receipts, income and expenditure account, and balance sheet.

A co-operative housing society is audited under your state's co-operative societies law; an RWA or apartment owners' association follows its own registration law. Ask your auditor which formats they need.

Year-end handover to your CA or auditor

Export to Excel, plus a Tally-importable format if your CA uses Tally:

• Trial balance and general ledger
• Member-wise dues statement, principal and interest split
• Fund-wise movement for the year
• Bank reconciliation statement
• Receipt register and cancelled-receipt list
• Output and input GST registers, if registered

"Tally-compatible" on a brochure is not a clean import; ask to see one.

Moving from Excel: a migration checklist

The migration mistake I see most often is importing one "total due" per flat; without a principal and interest split, interest and GST go wrong from the first bill. Load:

• Member master: flat number, owner and tenant, area, unit type, parking slots
• Opening balance per flat on the cut-over date, principal and interest separately
• Fund balances: sinking, repair and corpus
• Bank balances at the last reconciled date, plus uncleared cheques
• Advance payments and the last receipt number used

Ask the vendor who does the data entry and how long it takes. Start at a quarter or financial-year boundary.

Getting the committee to approve the switch

Run one bill cycle in parallel with Excel and table both outputs at the managing committee meeting; differences show where rates or balances need fixing. If your bye-laws require it, pass a general body resolution for the new billing method and who bears payment fees.

Society maintenance software pricing: per-unit subscription vs one-time licence

MyGate and ADDA publish no prices we could read. ApnaComplex confirms annual, unit-based pricing across Free, Standard Security, Standard Management, Standard Accounting and Ultimate plans, starting from ₹499 a month by unit count, taxes extra. Per-flat figures in blog lists are estimates, so compare on a formula.

5-year cost = flats × quoted ₹ per flat per month × 60 + gateway fees + tax on the subscription + add-ons

For a 200-flat society, every ₹1 per flat per month in a quote adds ₹12,000 over five years.

Option	5-year software cost, 200 flats	What to confirm
Per-unit subscription (most vendors)	200 × quoted rate × 60, plus taxes	Minimum units, renewal increases, paid add-ons
Codingclave monthly SaaS (ours)	₹2,999 × 60 = ₹1,79,940	What is included for your size; taxes
Codingclave one-time licence (ours)	₹29,999, about ₹2.50 per flat per month	Where it is hosted, and support and updates after year one

Last verified: September 2026. Confirm current prices on each vendor's site.

The one-time licence is cheaper over five years because you buy the software once instead of renting it. To compare like for like, get in writing where it will be hosted and what support and updates cost after year one. A fully custom app is a different product; see the society app development cost guide.

Not sure whether per-unit or one-time suits your society? WhatsApp Ashish on +91 92771 84741 with your flat count and how you bill today, and I'll send back both five-year totals so the committee can compare them.

Try the billing module yourself

Our live demo is a self-guided tour you can take before involving the committee:

1. Generate a monthly bill and check each line against A-304 above
2. Record one UPI payment and one cash payment, then open the receipts
3. Open the defaulter list
4. Pull the receipt report you would table at the RWA meeting
5. Check income, expenses and fund balances

What our product page confirms: UPI, net banking, card and wallet payments; auto-generated receipts that update the ledger; reminders; defaulter lists; fund utilisation reports; audit-ready balance sheets; and an Android and iOS resident app.

What to ask me directly: per-head billing basis, the ₹7,500 GST check, opening-balance import with the interest split, and Tally export format. I'd rather confirm those on your rate sheet than promise them here.

Who should not choose it: a society happy with a free app funded by add-ons, one wanting vendor-installed gate hardware, or one where no committee member will own the setup.

12 questions to ask any society maintenance app vendor before you sign

1. Can each charge head have its own basis (per sq ft, per flat, metered or fixed)?
2. Does the ₹7,500 GST test run per member, on eligible lines only?
3. Do sinking and repair funds keep separate balances?
4. Is late interest shown with its working on the bill?
5. Which payment methods carry fees, and who pays them?
6. Does money settle straight to our bank account, and how fast?
7. Are receipts gap-free and impossible to delete?
8. Can we import opening balances split into principal and interest?
9. Will you show a real Tally import and an Excel export?
10. What is the all-in price for our flat count, including taxes, gateway and add-ons, and at renewal?
11. Can we export all our data if we leave or the committee changes?
12. How is resident data handled under the DPDP Act, and who on your side can see it?

On question 12, the committee decides why resident data is collected, so it carries responsibility for it. Ask how residents consent, whether access is logged and whether data is deleted when you leave. ADDA markets itself as DPDP-certified; still ask question 11, because the next treasurer needs every past bill.

Your next step: test the billing on one real flat

• Send your rate sheet and flat count on WhatsApp to Ashish for a walkthrough on your numbers.
• See modules and pricing on the Society Management Software page, or open the 10-minute live demo; login details are shared on WhatsApp from the demo page.
• Prefer email or a call? Use the contact page.

About the author

Ashish Sharma founded Codingclave in Lucknow in 2017; the team has delivered 200+ software projects and holds a 4.9 Google rating from 76 reviews. They build billing, accounting and resident-facing systems, including the Society Management Software described here. Ashish is not a chartered accountant; the GST section follows CBIC's published guidance.

Sources

• CBIC: GST on Housing Societies (flyer, hosted by GST Council)
• CBIC Circular No. 109/28/2019-GST dated 22 July 2019 (linked above)
• MyGate: society billing software page
• ADDA: society maintenance app page
• ApnaComplex: pricing page
• NoBroker blog: society management apps (vendor-owned, updated 6 February 2026)

This article explains the GST position for general understanding and is not tax or legal advice. Confirm your society's position with a chartered accountant.