Most core medical services are GST-exempt, but procedures like cosmetic treatments or corporate wellness packages may attract GST. If your clinic offers non-essential or commercial services, check if GST registration is needed. Doctors earning professional fees via hospitals, third-party administrators (TPAs), or platforms face tax deducted at source (TDS) at 10% under Section 194J. If PAN isn't provided, TDS may go up to 20%. Visiting consultants and part-time practitioners must track these deductions and maintain proper receipts.
If your clinic’s turnover is above ₹50 lakh, you must accept digital payments (UPI, cards, wallets), as per Section 269SU. Ignoring this can lead to penalties. Make sure these digital incomes are properly recorded for tax filings. Clinics with over ₹25 lakh in receipts must maintain books (Sec 44AA). For small practices (under ₹50 lakh), Section 44ADA…
