TaxTMI 
TaxTMI 
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?
GST on services by NRI
13 Feb 2020 
5 Replies 
4049 Views Asked by
GST registration requirement for non-resident service providers: rental of commercial property triggers supplier registration, not reverse charge.
The question concerns whether an NRI letting a commercial office must register for GST or whether the lessee must pay under reverse charge. The statutory term non-resident taxable person applies only to persons who "occasionally" supply goods or services and lack a fixed place of business in India; regular or continuous supplies do not qualify. Letting an office is generally a continuous supply, so the supplier must obtain GST registration in the State where the property is located and comply with registration thresholds and filing obligations; reverse charge does not ordinarily apply in that scenario. (AI Summary)
The question concerns whether an NRI letting a commercial office must register for GST or whether the lessee must pay under reverse charge. The statutory term non-resident taxable person applies only to persons who "occasionally" supply goods or services and lack a fixed place of business in India; regular or continuous supplies do not qualify. Letting an office is generally a continuous supply, so the supplier must obtain GST registration in the State where the property is located and comply with registration thresholds and filing obligations; reverse charge does not ordinarily apply in that scenario. (AI Summary)