TaxTMI 
TaxTMI 
Whether Non resident is required to take registration under GST, if he has rental income from immovable property of approx 12 lakhs in India? Is there any threshold limit for registration?
Non resident- Rental income
28 Mar 2019 
6 Replies 
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GST registration requirement for non-resident rental providers: recipient liable under reverse charge; no registration threshold.
Registration is compulsory for persons falling under the definition of a non-resident taxable person; there is no threshold exemption. Non-resident suppliers making occasional supplies are subject to temporary registration, but continuous rental receipts from abroad raise a distinction between occasional supply and regular activity. Where the supplier is located outside India, the recipient may be liable under the reverse charge mechanism as provided by the notifications. (AI Summary)
Registration is compulsory for persons falling under the definition of a non-resident taxable person; there is no threshold exemption. Non-resident suppliers making occasional supplies are subject to temporary registration, but continuous rental receipts from abroad raise a distinction between occasional supply and regular activity. Where the supplier is located outside India, the recipient may be liable under the reverse charge mechanism as provided by the notifications. (AI Summary)