Renting of immovable commercial property in another state

[SANJAY BHUWANIA]

I am a resident of Delhi and have rented out a commercial property in Gurgaon (Haryana) and another commercial property in Noida(U.P.). Rent is more than ₹ 20 lacs per annum. Do I need to take registration in GST in Haryana and UP separately and charge CGST/SGST from my tenants or migrate my Delhi service tax registration to GST in Delhi and charge IGST on rent??

[KASTURI SETHI]

Regarding renting of immovable property your place of residence is place of supply. You are already registered so you may migrate to GST and mention Gurgaon and Noida additional place of business. This is my view.

[Ganeshan Kalyani]

In my view, you have to get registration in the State from where you are supply service.

[KASTURI SETHI]

One of my clients has got single registration mentioning one additional place of business. Common Portal of GSTN accepted provisional registration has been issued.Residential premises are in Haryana and renting premises are in H.P. There is no physical movement in providing /supplying this service . In situation cited by the querist, he is s supplying renting service while being located in Delhi. Place of supply is his residential address at Delhi for other two renting premises also. However, being inter-State service, no threshold exemption is admissible. The system Common Portal accepts application for registration after so many queries in each step and stage.

[Himansu Sekhar]

He needs to take another registration as the place of supply of service at another place

[vk agarwal]

You can continue with registration in Delhi and raise IGST invoices on Gurgaon and Noida lessees

AI Summary

Place of supply determines tax: inter state commercial rent requires IGST and GST registration obligations. Place of supply for renting immovable commercial property is the supplier's place of residence, making out of state rentals inter state supplies that attract IGST and require GST registration. The supplier may migrate an existing registration and declare additional places of business on the GST portal or, depending on administrative approach, obtain separate state registrations; contributors to the forum expressed both practices.