Renting of Immovable Property Service

[CA. Puneet Gupta]

We have a commercial property situated at Bihar which we had provided on rental basis exceeding ₹ 20 lacs per year , but the registered office of the company is in Maharastra , hence whether we can register ourselves into GST in Maharastra and charge IGST (as the place of supply would be Bihar where the property is situated) on the rent received from the property situated at Bihar.

Is there anything in the GST Law which suggests that registration by a service provider to be undertaken in the states where supply of service is undertaken.

What would be position if we have a number of properties on rent in different states ??

AI Summary

GST Registration for Renting Property: One Office Sufficient, Consider Place of Supply for IGST in Bihar Case A query was raised regarding the registration under GST for a company with a commercial property in Bihar rented out for over 20 lakhs annually, while the company's registered office is in Maharashtra. The question was whether GST registration should be in Maharashtra and if IGST should be charged, given that the place of supply is Bihar. The response indicated that one registered office under GST suffices for providing services throughout India, suggesting that the nature of renting immovable property differs from other goods and services supply.