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??
Renting of immovable commercial property in another state
SANJAY BHUWANIA
Understanding GST Registration for Delhi Resident Renting Properties in Gurgaon & Noida: Centralized or Separate State Registrations? A resident of Delhi has rented out commercial properties in Gurgaon and Noida, with annual rent exceeding 20 lakhs, and seeks advice on GST registration requirements. Responses vary: one suggests migrating the Delhi service tax registration to GST and listing Gurgaon and Noida as additional business locations; another recommends separate state registrations for Haryana and Uttar Pradesh. A third opinion supports maintaining Delhi registration and issuing IGST invoices for the Gurgaon and Noida properties. The consensus is divided on whether separate state registrations are necessary or if a centralized Delhi registration suffices. (AI Summary)