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GST Returns for Healthcare

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Documents: Patient register, room rent register, pharmacy register, TPA settlement records, and vendor master.

Fees: Starting from INR 1,499 per month (Exl GST and Govt. Charges) per facility or GSTIN.

Eligibility: Hospitals, nursing homes, diagnostic centres, pathology labs, dental clinics, and AYUSH clinics.

Timeline: GSTR-1 by 11th, GSTR-3B by 20th, exempt supply reporting in Table 8.

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Healthcare GST Compliance at a Glance

📌 TL;DR - GST Returns for Healthcare Services at a Glance

Healthcare services by clinical establishment, authorised medical practitioner, or paramedics are exempt under Entry 74 of Notification 12/2017-CTR (Heading 9993). Room rent above INR 5,000 per day attracts 5% GST without ITC (ICU/CCU/ICCU/NICU always exempt). Doctor fees and retention by hospital are exempt per CBIC Circular 32/06/2018-GST. In-patient food per doctor advice is composite-exempt; canteen food and pharmacy retail are taxable. Cosmetic surgery and hair transplant are 18% (except reconstruction). Common ITC reversal under Section 17(2) and Rule 42/43. Patron Accounting starts from INR 1,499 per month.

Healthcare is one of the few sectors where the GST default is exemption. Entry 74 of Notification 12/2017-CTR exempts healthcare services provided by clinical establishments, authorised medical practitioners, and paramedics under Heading 9993. CBIC Circular 32/06/2018-GST dated 12 February 2018 confirms that doctor fees (whether employee, contract, or visiting), hospital retention money, and food supplied to in-patients per doctor advice are all part of the composite healthcare supply and remain exempt. The corresponding IGST exemption is Entry 77 of Notification 9/2017-IT(R).

Exemption is not the end of compliance. Notification 4/2022-CT(R) dated 13 July 2022, effective 18 July 2022, brought room rent above INR 5,000 per day under 5% GST without ITC (with ICU, CCU, ICCU, and NICU rooms always exempt regardless of charges). Pharmacy retail counters serving outsiders, food canteens not linked to doctor dietary orders, cosmetic and plastic surgery, hair transplant, medical equipment leasing to other establishments, and ambulance services to non-patients all carry their own rates. Patron Accounting LLP runs monthly healthcare GST compliance starting from INR 1,499 per month per facility - covering exempt supply reporting, taxable stream identification, Rule 42/43 common ITC reversal, TPA / insurance reconciliation, and DRC-01C mismatch defence.

Content is reviewed quarterly for accuracy.

What Is GST Returns for Healthcare?

GST returns for healthcare is the monthly compliance workflow for hospitals, clinics, diagnostic centres, and allied facilities covering the dual reality of (a) exempt healthcare services under Entry 74 of Notification 12/2017-CTR forming the bulk of supply and (b) a curated list of taxable streams including room rent above INR 5,000 per day, pharmacy retail to non-patients, food canteen for visitors / staff, cosmetic surgery, hair transplant, medical equipment lease, and ambulance services to non-patients.

A complete monthly close also addresses Section 17(2) ITC reversal computed under Rule 42 (inputs and input services) and Rule 43 (capital goods) based on the ratio of exempt to total turnover, TPA / insurance reconciliation where the entire hospital bill is exempt and the TPA service fee is taxable, and DRC-01C structural mismatch defence. Reports are filed in GSTR-1 (taxable supplies plus exempt supply reporting in Table 8), GSTR-3B (tax + ITC + reversal), and GSTR-9 / 9C annual.

Key Terms for GST Returns for Healthcare:

Healthcare Services: Para 2(zg) of Notification 12/2017-CTR - any service by way of diagnosis, treatment, or care for illness, injury, deformity, abnormality, or pregnancy in any recognised system of medicine in India. Includes transportation to/from a clinical establishment. Excludes cosmetic surgery and hair transplant except reconstruction.
Clinical Establishment: Para 2(s) - a hospital, nursing home, clinic, sanatorium, or any institution offering diagnostic / treatment / paramedical services.
Authorised Medical Practitioner: Para 2(c) - a medical practitioner registered with any State or Central Council of a recognised system of medicine.
Recognised Systems: Para 2(h) - Allopathy, Yoga, Naturopathy, Ayurveda, Homoeopathy, Siddha, and Unani (AYUSH).
Composite Supply: Section 2(30) CGST - two or more taxable supplies naturally bundled in the ordinary course of business. Healthcare services bundle medicines, food, room, and equipment within the principal healthcare supply.
TPA (Third Party Administrator): An insurance intermediary that processes hospital claims. The TPA service fee to the hospital is taxable; the hospital bill to the TPA for healthcare remains exempt.

Entry 74 Exempt

Who Needs This Compliance

Any healthcare facility with one or more taxable streams alongside the exempt healthcare core needs ongoing monthly GST support:

Multi-specialty hospitals with room rents above INR 5,000 per day
Nursing homes with mixed in-patient and out-patient pharmacy sales
Diagnostic centres providing both clinical diagnosis (exempt) and corporate health check packages (taxable component)
Dental clinics offering cosmetic dentistry and orthodontics alongside therapeutic dental care
AYUSH clinics registered under the State Clinical Establishments Act - exemption available subject to registration
Cosmetic / aesthetic clinics primarily offering 18% taxable services
Hair transplant clinics - 18% by default
Veterinary clinics - exempt under Entry 46
Hospitals with attached pharmacy retail counters open to the general public
Healthcare facilities running employee canteens or visitor food courts
Medical equipment hospitals leasing equipment to other establishments
Healthcare facilities with TPA / insurance settlement workflows requiring reconciliation

Statutory Deadlines

GSTR-1 by the 11th of the following month (or 13th for QRMP). GSTR-3B by the 20th (or 22nd / 24th for QRMP). Exempt supply reporting in GSTR-1 Table 8 and GSTR-3B Table 3.1(c). Annual GSTR-9 by 31 December of the following FY; GSTR-9C if turnover exceeds INR 5 crore.

Patron Accounting Services

Service	What We Do
Exempt vs Taxable Stream Identification	Patient bill analysis to segregate the healthcare exempt component (consultation, OT charges, ICU, in-patient food per doctor advice, in-patient medicines) from taxable streams (room rent over INR 5,000, pharmacy retail, canteen, parking, cosmetic services, equipment lease, ambulance to non-patients).
Room Rent 5% Compliance under Notification 4/2022-CT(R)	Daily room rent tracking, ICU/CCU/ICCU/NICU carve-out, billing system configuration for the INR 5,000 per day threshold, and 5% GST without ITC computation. Reporting in GSTR-1 outward supplies and GSTR-3B Table 3.1(a).
Pharmacy Compliance Architecture	Separation of in-patient pharmacy (composite-exempt with hospital treatment) from out-patient / OTC retail (taxable at the medicine HSN rate). Where the retail counter operates as a separate registration, full GSTR filing for the pharmacy GSTIN.
Common ITC Reversal (Section 17(2) + Rule 42 / 43)	Monthly computation of ITC reversal on common inputs and input services (electricity, security, housekeeping, audit fees, professional services) and capital goods (equipment, fit-outs) using the exempt-to-total turnover ratio, with an annual true-up at year-end.
TPA and Insurance Reconciliation	Reconciliation of TPA settlement receipts (healthcare exempt) against hospital bills, treatment of TPA service fees received as taxable supply, and documentation for joint TPA-hospital scrutiny by GST officers.
AYUSH Clinic Registration Defence	Where the clinical establishment status of an AYUSH unit is challenged, we file the State Clinical Establishments Act registration, document the authorised medical practitioner credentials, and represent before the jurisdictional officer.

Our Process

From onboarding and the exempt/taxable matrix through the monthly close and GSTR filing to the Rule 42/43 reversal and annual close.

Step 1

Onboarding

We collect GSTIN credentials, read-only HMS / HIS access, patient billing samples, the pharmacy ledger, the room rent register, the TPA agreement, the vendor master, and the last 12 months of returns. Output: a facility-wise exempt/taxable matrix in 5 to 7 days.

HIS access Billing samples

Onboarding 01

Step 2

Monthly Close

By the 7th of each month, we pull GSTR-2B and reconcile patient bills (exempt vs taxable), the pharmacy split, room rent over threshold, cosmetic procedures, equipment leases, and TPA receipts. Output: a close memo.

Bill split Room rent

Reconcile 02

Step 3

GSTR-1 Filing

Outward taxable supplies by the 11th in GSTR-1 plus exempt supply reporting in Table 8, with B2C disclosure where applicable.

Taxable + Table 8 By 11th

GSTR-1 03

Step 4

GSTR-3B Filing

Output tax on taxable streams in Table 3.1(a); exempt outward in Table 3.1(c); ITC in Table 4(A); Rule 42/43 reversal in Table 4(B)(1); RCM if any in Table 3.1(d). By the 20th (monthly) or 22nd/24th (QRMP).

3.1(c) exempt 4(B)(1) reversal

GSTR-3B 04

Step 5

Rule 42 / 43 Monthly Reversal

Common ITC apportioned by the exempt-to-total turnover ratio; capital goods over 60 months; monthly entry and an annual true-up.

Turnover ratio Annual true-up

Reversal 05

Step 6

Annual Close

GSTR-9 and GSTR-9C reconciliation with composite supply disclosure, exempt turnover by section, and a full audit-ready documentation pack.

GSTR-9 / 9C Audit pack

Annual Close 06

Document Checklist

The GST portal accepts PDF or JPEG uploads. Healthcare compliance depends on accurate exempt/taxable stream and room-rent data.

GSTIN login credentials for hospital and pharmacy (if separate)
Hospital Management System / HIS read-only access
Patient billing register with line-item split (consultation, room, OT, medicines, food, equipment, parking)
Room rent register with daily rate per room category (ICU / general / private / suite)
Pharmacy ledger split between in-patient (composite) and OTC retail
TPA agreements and settlement records (Star, MediAssist, FHPL, etc.)
Vendor master with GSTIN, registration status, and supply category (medicine / equipment / consumable / service)
State Clinical Establishments Act registration (especially for AYUSH units)
Last 12 months GSTR-1, GSTR-3B, GSTR-2B downloads
Any prior DRC-01C, ASMT-10, or notice on healthcare exemption

Common Challenges and How We Resolve Them

Challenge	Impact	How Patron Accounting Solves It
Department Denies Entry 74 Exemption for Retention Money	Where a hospital charges a patient and pays the doctor a lower amount, the department may seek to tax the retained portion.	CBIC Circular 32/06/2018-GST treats the retention as part of the composite healthcare supply, also exempt. We document the doctor agreement (employee / contract / visiting), the patient bill structure, and the retention computation per the Circular.
Room Rent Split for Stays Crossing Midnight	The INR 5,000 per day threshold applies on a daily basis; stays spanning multiple days at different categories can be mis-assessed.	We configure billing to assess each day independently - days under the threshold remain composite-exempt, days above attract 5% on the daily rate, and ICU/CCU/ICCU/NICU days are always exempt regardless of charge.
In-Patient Food Without Documented Doctor Dietary Order	Without dietary orders on file, the department can recharacterise in-patient food as a separate taxable catering supply.	We implement dietary order capture in the HIS at admission and document the nutritionist sign-off in the patient file, satisfying the Circular 32/06/2018-GST condition for composite exemption.
AYUSH Clinic Exemption Denied for Lack of Registration	Entry 74 requires services to be by a clinical establishment or authorised medical practitioner; an AYUSH unit without registration may be challenged.	We file the State Clinical Establishments Act registration proactively, document the authorised practitioner credentials, and represent during any departmental verification.

Patron Accounting Fees

Fee Component	Amount
Monthly GST Returns - Single Hospital / GSTIN	Starting from INR 1,499 per month (Exl GST and Govt. Charges)
Monthly Returns + Rule 42/43 + TPA Reconciliation	Starting from INR 2,999 per month (Exl GST and Govt. Charges)
Room Rent System Setup + Billing Configuration	Quote on call - per facility
Pharmacy Separation (in-patient vs retail) Advisory	Quote on call - per pharmacy
AYUSH Clinical Establishment Registration Support	Quote on call - per State
DRC-01C / ASMT-10 Reply on Healthcare Exemption	Quote on call - within the 7-day window
Government Fees on the GST Portal	NIL on filing; statutory tax and RCM are paid on actuals

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Returns for Healthcare consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken

Stage	Estimated Timeline
Onboarding (credentials, billing baseline)	5 to 7 days
Exempt vs taxable matrix (per facility)	3 to 5 days
Monthly close and reconciliation	7th to 12th of each month
GSTR-1 filing	By 11th (monthly) or 13th (QRMP)
GSTR-3B filing	By 20th (monthly) or 22nd / 24th (QRMP)
Rule 42/43 monthly reversal	In each GSTR-3B
TPA reconciliation	Monthly with the settlement cycle
Annual GSTR-9 / 9C	By 31 December of the following FY

Key deadlines: GSTR-1 by the 11th (or 13th for QRMP), GSTR-3B by the 20th (or 22nd/24th for QRMP), exempt supply reporting in Table 8 / Table 3.1(c), and annual GSTR-9 by 31 December (with GSTR-9C if turnover exceeds INR 5 crore).

Key Benefits

Why Engage a Professional

Entry 74 Defended

Exemption backed with CBIC Circular 32/06/2018-GST documentation across all healthcare streams.

Room Rent Tracked Daily

INR 5,000 threshold tracked daily with ICU carve-out - eliminates demand on misclassified days.

Pharmacy Split Kept Clean

In-patient composite vs OTC retail - ITC and tax discipline on the retail side.

Rule 42/43 Computed Monthly

Prevents year-end shock and DRC-01C exposure.

TPA Reconciliation Aligned

Hospital bill exempt, TPA service fee taxable, both reported correctly.

Lower Long-Term Cost

One INR 1,499 per month engagement avoids the typical demand for misclassified room rent and food on a single audited year.

Trusted by Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years of CA / CS Practice

Trusted by Hyundai, Asian Paints, Bridgestone, and a growing portfolio of multi-specialty hospitals, nursing homes, AYUSH clinics, diagnostic chains, and dental groups across Pune, Mumbai, Delhi, and Gurugram.

Outcome proof: a Mumbai-based multi-specialty hospital with 280 beds facing a INR 2.6 crore ASMT-10 scrutiny on alleged room-rent and in-patient food taxability closed at nil through documented daily room-rent threshold tracking, ICU carve-out evidence, and a dietary-order trail per CBIC Circular 32/06/2018-GST.

With offices in Pune, Mumbai, Delhi and Gurugram, Patron Accounting serves businesses across India both in-person and remotely. See our GST returns support in Mumbai for local coordination.

DIY vs Patron Accounting Healthcare Compliance

Parameter	DIY / Internal Team	Patron Accounting Compliance
Room rent threshold tracking	Monthly average - misses the day-wise rule	Daily per-room tracking with ICU carve-out
In-patient food documentation	Often missing the dietary order trail	HIS-captured doctor / nutritionist advice
Pharmacy split	Often merged - taxable revenue under-reported	In-patient composite vs OTC retail clean split
Rule 42/43 reversal	Year-end scramble or skipped	Monthly reversal + annual true-up
TPA reconciliation	Cash-basis matching - mismatches with portal	Bill-level reconciliation with exempt + taxable split
AYUSH clinical establishment registration	Often overlooked - exemption challenged	Proactive registration + documentation
Cost (typical)	Hidden - room rent demand, ITC reversal exposure	Starting from INR 1,499 per month
Audit / board comfort	Low	High - signed monthly compliance pack

Related Patron Services

Healthcare compliance connects with other GST workstreams. Patron also handles:

GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
GST Returns - core monthly GSTR-1 / GSTR-3B compliance for non-healthcare flows.
GST Audit - statutory and management audit including healthcare exemption and Rule 42/43 review.
GST Notice - ASMT-10, DRC-01A, and DRC-01 representation on healthcare exemption disputes.
GST Annual Returns - GSTR-9 / GSTR-9C with composite supply and exempt supply disclosure.

We also offer GST Reverse Charge Mechanism (RCM) Compliance (RCM on legal, GTA, and director services typical for hospital operations), GST Classification and HSN/SAC Advisory (SAC 9993 healthcare and pharmacy HSN classification), and GST Advance Ruling (AAR and AAAR) under Section 97 for borderline exemption questions, as part of the same engagement.

Legal and Compliance Framework

Governing Act and Rules: Central Goods and Services Tax Act, 2017 read with the CGST Rules, 2017 and the exemption notifications under Heading 9993 (Human health and social care services).

Element	Reference
Charging section	Section 9 CGST Act + Section 11 exemption power
Healthcare exemption - CGST	Notification 12/2017-CTR Entry 74 dated 28 June 2017
Healthcare exemption - IGST	Notification 9/2017-IT(R) Entry 77
Heading / SAC	9993 - Human health and social care services
Definition of healthcare services	Para 2(zg) Notification 12/2017-CTR
Definition of clinical establishment	Para 2(s) Notification 12/2017-CTR
Definition of authorised medical practitioner	Para 2(c) Notification 12/2017-CTR
Recognised systems of medicine	Para 2(h) - Allopathy, Yoga, Naturopathy, Ayurveda, Homoeopathy, Siddha, Unani
Room rent 5% rule	Notification 4/2022-CT(R) dated 13 July 2022; effective 18 July 2022
ICU/CCU/ICCU/NICU carve-out	Notification 4/2022-CT(R) proviso to Entry 74
Composite supply principle	Sections 2(30) and 8(a) CGST Act
CBIC clarifications	Circular 32/06/2018-GST dated 12 February 2018
Doctor fees / retention / in-patient food	Circular 32/06/2018-GST - exempt as part of composite supply
Cosmetic / hair transplant exclusion	Para 2(zg) Notification 12/2017-CTR carve-out
Cosmetic / hair transplant rate	18% under Notification 11/2017-CTR
Veterinary clinic exemption	Notification 12/2017-CTR Entry 46 (Heading 9986)
Bio-medical waste services exemption	Notification 12/2017-CTR Entry 75
Ambulance transportation exemption	Entry 74(b) - patient transportation
Common ITC reversal - exempt	Section 17(2) CGST Act read with Rule 42 (inputs / services) and Rule 43 (capital goods)
TPA service fee	Taxable under Notification 11/2017-CTR Heading 9971 or 9985
Pharmacy retail OTC rate	Medicine HSN classification - 5% or 12% as applicable
Demand - non fraud	Section 73 CGST - 10% penalty or INR 10,000; 3-year limit
Demand - fraud	Section 74 CGST - 100% penalty; 5-year extended period
Unified demand FY 2024-25	Section 74A CGST
DRC-01C mismatch	Rule 88D CGST Rules

Authoritative references: Notification 12/2017-CTR (Healthcare Exemption), CBIC Circular 32/06/2018-GST (Healthcare Clarifications), and the CGST Act and Rules (CBIC Tax Information).

Are healthcare services exempt from GST?

Yes. Entry 74 of Notification 12/2017-Central Tax (Rate) dated 28 June 2017 exempts healthcare services provided by a clinical establishment, an authorised medical practitioner, or paramedics under Heading 9993. The IGST exemption is provided under Entry 77 of Notification 9/2017-IT(R). Section 11 of the CGST Act read with the notification gives statutory authority for the exemption.

Is GST payable on hospital room rent?

Hospital room rent up to INR 5,000 per day per patient is part of the composite healthcare supply and exempt. Notification 4/2022-Central Tax (Rate) dated 13 July 2022, effective 18 July 2022, made room rent exceeding INR 5,000 per day taxable at 5% without input tax credit. Rooms in ICU, CCU, ICCU, or NICU remain exempt regardless of the charge level.

Do doctor consultancy fees in a hospital attract GST?

No. Per CBIC Circular 32/06/2018-GST dated 12 February 2018, services provided by senior doctors, consultants, and technicians hired by a hospital - whether as employees or independent contractors - are healthcare services and exempt under Entry 74. The amount retained by the hospital from patient billing is part of the composite supply and equally exempt.

Is GST payable on in-patient food?

No, provided the food is supplied as part of treatment and per the advice of the treating doctor or nutritionist. CBIC Circular 32/06/2018-GST FAQ treats such food as part of the composite healthcare supply, fully exempt. Food supplied in canteens to visitors or outsourced caterers not linked to dietary orders is taxable at the applicable catering rate; outsourced caterers also do not pass on ITC.

Is hospital pharmacy taxable or exempt?

Pharmacy supply to in-patients as part of treatment is part of the composite healthcare supply and exempt. Pharmacy retail counter sales to general public or out-patients are taxable at the applicable medicine HSN rate (typically 5% or 12%). Many hospitals run the retail pharmacy under a separate GSTIN to keep the records clean and to claim ITC on pharmacy purchases.

Is cosmetic surgery taxable under GST?

Yes. The definition of healthcare services in Para 2(zg) of Notification 12/2017-CTR excludes cosmetic surgery, plastic surgery, and hair transplant - these attract 18% GST. The exception is where the procedure is undertaken to restore or reconstruct anatomy or functions of the body affected due to congenital defects, developmental abnormalities, injury, or trauma. Reconstruction post-trauma remains exempt.

How is GST handled on TPA / insurance reimbursement to hospitals?

The hospital bill for healthcare services is exempt regardless of who pays (patient directly or TPA / insurance on behalf of the patient). However, the TPA service fee that the TPA may charge to the hospital is a separate taxable supply at 18% under Heading 9971 / 9985. Reconciliation is done at the settlement level to keep the two flows distinct in GSTR-1 and GSTR-3B.

What is the cost of monthly GST returns for healthcare at Patron Accounting?

Starting from INR 1,499 per month (Exclusive of GST and government charges) for single-hospital / single-GSTIN basic compliance. Monthly returns plus Rule 42/43 plus TPA reconciliation package starts from INR 2,999 per month. Room rent system setup, pharmacy separation advisory, AYUSH clinical establishment registration, and DRC-01C reply are quoted separately based on scope.

Room rent 5000 ke upar par GST 5% kab se?

Notification 4/2022-CT(R) dated 13 July 2022, effective 18 July 2022 se, room rent INR 5,000 per din se zyada par 5% GST without ITC lagega. ICU, CCU, ICCU, NICU me jo rooms hote hain woh rate kuch bhi ho - hamesha exempt rahenge. Daily basis pe threshold check hoti hai, monthly average nahi.

Quick Answers

Is a hospital exempt from GST? Yes - Entry 74 of Notification 12/2017-CTR for healthcare services.
What is the room rent GST threshold? INR 5,000 per day; above this, 5% without ITC.
Is an ICU room taxable? No - ICU/CCU/ICCU/NICU always exempt regardless of charge.
Is in-patient food taxable? No - if as per doctor / nutritionist dietary advice; composite-exempt.
Is cosmetic surgery taxable? Yes - 18% (except reconstruction post-trauma).
Is a veterinary clinic exempt? Yes - Entry 46 of Notification 12/2017-CTR (Heading 9986).

Why Move Now on Healthcare GST

Healthcare GST scrutiny has intensified since the room-rent 5% rule (2022) and the TPA reconciliation focus.

Misclassified room days, undocumented in-patient food, OTC pharmacy merged with composite billing, and missing Rule 42/43 reversal are the four most common findings in departmental audits. Voluntary disclosure under Section 73(5) before an SCN waives penalty.

Patron Accounting starts from INR 1,499 per month - a fraction of a typical year-one demand on a misclassified hospital.

A Clean Exemption Default With Curated Taxable Streams

Healthcare GST runs on a clean default of exemption (Entry 74 of Notification 12/2017-CTR) with a curated list of taxable streams - room rent above INR 5,000 per day under Notification 4/2022-CT(R), pharmacy retail, canteen food, cosmetic procedures, equipment lease, and TPA service fees.

The composite supply principle, the CBIC Circular 32/06/2018-GST clarifications on doctor fees and in-patient food, and the Rule 42/43 ITC reversal mathematics together set the discipline. Patron Accounting LLP, with CA and CS professionals practising for 15+ years across Pune, Mumbai, Delhi, and Gurugram, runs end-to-end healthcare GST compliance starting from INR 1,499 per month per facility - covering exempt vs taxable identification, room rent threshold tracking, pharmacy split, Rule 42/43 reversal, and TPA reconciliation.

Pair it with core GST Returns, a periodic GST Audit, your annual GST Annual Returns, and expert GST Notice representation.

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Healthcare GST Support Across India

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves hospitals, clinics, and diagnostic centres across India - both in-person and remotely.

Healthcare GST Returns Support by City

Monthly Entry 74 exemption mapping, room rent tracking and TPA reconciliation, on-the-ground and remote

Related Services

End-to-end support across the GST compliance stack

Content Created: 27 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly (Tier 1 cadence) and on any amendment to Notification 12/2017-CTR Entry 74 or the room-rent rule, a new CBIC circular on healthcare composite supply, or an AAR/GSTAT/High Court ruling on hospital exemption.

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