GST EFFECT ON RENTED PROPERTY IF TENENT IS REGISTERED IN OTHER STATE

[Asked by Guest]

HI

I HAVE A COMMERCIAL PROPERTY IN MEERUT UTTAR PRADESH. TENET OF THIS PROPERTY IS REGISTERED IN U.P AND UTTARKHAND BOTH STATE . NOW HE SURRENDER HIS U.P. GSTIN BUT WANT TO CONTINUE AS TENET . HE EXPECT ME TO ISSUE TAX INVOICE ON HIS UTTARKHAND GSTN BUT OFFICE IN MEERUT . COULD I ISSUE HIM A IGST INVOICE.

AI Summary

Place of supply governs GST on property rentals: property location determines intra state treatment, not tenant registration.
Place of supply for renting immovable property is the location of the property; if the supplier and the property are in the same State the supply is intra state and IGST is not chargeable. Location of recipient rules (place of business, fixed establishment, or residence) inform determination of recipient location but do not displace the immovable property rule. Invoicing and whether to issue a tax invoice or bill of supply depend on supplier registration, the taxable nature of the letting (commercial v residential), and statutory registration thresholds.