Renting of Commercial Properties

[Kaustubh Karandikar]

XYZ (Maharashtra) is the owner of commercial properties situated within as well as outside Maharashtra. These properties are given on rent for commercial use. XYZ is having his office in Mumbai which is registered with GST for issuing Tax Invoice for rent against these properties. 1) Whether XYZ is required to declare all properties within Maharashtra given on rent as additional place of business? 2) Whether XYZ is required to take separate GST Registration for properties outside Maharashtra or he can issue invoice under the GST Registration of Mumbai by charging IGST?

AI Summary

GST Registration Rules for XYZ: Declare Maharashtra Properties; Separate Registration for Others if No Local Establishment. A discussion on a forum addresses the GST registration requirements for a company, XYZ, renting commercial properties in and outside Maharashtra. The main queries involve whether XYZ should declare properties within Maharashtra as additional business places and if separate GST registration is needed for properties outside Maharashtra. Responses suggest that XYZ must declare properties within Maharashtra as additional business places. For properties outside Maharashtra, if XYZ has no other establishment there, separate state-wise registration is required; otherwise, invoices can be issued from Mumbai charging IGST. Some opinions differ on whether separate registration is necessary, emphasizing the importance of the property's location in determining GST obligations.