GST on services by NRI

[Kaustubh Karandikar]

XYZ is a Non – Resident Indian staying in U.K., He is owning a commercial office in India which he wants to rent out to PQR(India). XYZ need to obtain GST Registration as non – resident taxable person or PQR need to pay GST under reverse charge?

AI Summary

UK-Based Individual Must Register for GST in India for Regular Office Rental; Reverse Charge Not Applicable An individual residing in the UK, referred to as XYZ, owns a commercial office in India and plans to rent it to an Indian entity, PQR. The discussion revolves around whether XYZ needs GST registration as a non-resident taxable person or if PQR should pay GST under reverse charge. The consensus among participants is that XYZ's service of renting office space is a regular supply, not occasional, thus requiring regular GST registration in India. Participants also discuss the complexities and obligations for NRIs under GST, suggesting that reverse charge might simplify compliance.