Every cooperative housing society, apartment owners' association and commercial complex has to raise a maintenance bill each month — and the treasurer usually does it in a spreadsheet at 11 pm. This generator produces a clean, itemised society maintenance invoice per flat or unit: common-area maintenance, sinking fund, water, parking, non-occupancy charges, arrears, interest on late payment and GST where applicable, with a UPI QR for one-tap payment and a PDF for the notice board or WhatsApp group. Nothing is uploaded; the bill is created in your browser.
What a maintenance bill should show
| Head | Notes |
|---|---|
| Maintenance / service charge | Per square foot or per flat, as per the general body resolution |
| Sinking fund | Typically 0.25% p.a. of construction cost (Maharashtra bye-laws) or a flat amount |
| Repair fund | Where separate from sinking fund |
| Water, electricity for common areas, lift, security, housekeeping | Actuals divided per approved formula |
| Parking charges | Per slot; may differ for 2- and 4-wheelers |
| Non-occupancy charge | Capped at 10% of the service charge for rented flats (Maharashtra) |
| Arrears and interest | Simple interest at the rate fixed by the AGM, often up to 21% p.a. |
| GST | Only where applicable — see below |
GST on society maintenance: the ₹7,500 and ₹20 lakh rules
A society must register for GST once its annual turnover exceeds ₹20 lakh — turnover includes maintenance collections. Even when registered, maintenance charges per member are exempt up to ₹7,500 per month per flat; if a flat's monthly charge exceeds ₹7,500, GST at 18% applies on the entire amount for that flat, not just the excess. Property tax and electricity collected on behalf of the municipality or DISCOM as a pure agent stay out of GST. Sinking fund contributions are generally treated as part of the taxable charge when the threshold is crossed. Registered societies can claim input tax credit on lift AMCs, security contracts, and repairs, which often offsets much of the liability.
If your society is registered, print the GSTIN and the member's GSTIN (for commercial units) on the bill; the GST calculator helps with inclusive figures.
How to use the generator
- Enter the society's name, registration number, address, and GSTIN if registered — saved locally for next month.
- Add the member: flat number, owner name, area (if charges are per sq ft), occupancy status and parking slots.
- Enter the charge heads. Fixed heads are remembered; variable ones (water, electricity) are typed monthly.
- Add arrears from the previous bill and the interest rate approved by the general body; the tool computes interest to the due date.
- Set the due date, add the society's UPI ID or bank details, and download the PDF. Repeat for each flat or use the batch mode for a full block.
Governance reminders
- Charges must follow the bye-laws and AGM resolutions; the bill should cite the resolution date when a head changes.
- Issue bills on a fixed date and give at least 15–30 days to pay; interest runs only after the due date.
- Keep a member ledger; the annual accounts must reconcile to the bills raised.
- For collection, a UPI QR per flat with the exact amount avoids the "which flat paid ₹4,200?" problem. Pair with the payment receipt generator so members get acknowledgement.
- Recover common-area electricity fairly using the electricity bill tool when units are sub-metered.
Societies handling members' personal data (phone numbers, vehicle details, CCTV) now have obligations under the DPDP framework; the practical checklist is in DPDP Rules 2025. Recovering arrears follows the same logic as any commercial debt — see Cheque bounce: what to do when a member's cheque is returned.
Related tools
- Electricity bill — sub-metering for shops or common areas.
- Payment receipt — acknowledge member payments.
- Late payment interest — verify interest on arrears.
- GST calculator — inclusive/exclusive maintenance amounts.
- Rent receipt — for members who let their flats.
- Broadband bill — societies that recover a shared leased line.