Person having income from Export and Rent (On Rent, GST has been paid under RCM)

[JIGAR SHAH]

Issues for F.Y 2019-20

A person having income from Export of service of and ₹ 14 Lacs (Export under LUT) and rental income of ₹ 9 lacs, on which RCM has been paid by Company. The aggregate of such income is more than 20 lacs during the year.

Does this person need to get register under GST?

AI Summary

Registration requirement: Including rental income taxed under reverse charge with export receipts can trigger GST registration obligation.
Rental income on which tax is paid by the recipient under the reverse charge mechanism must be included in the supplier's aggregate turnover; if the combined value of such rental income and export receipts exceeds the GST registration threshold, the supplier is required to register.