proof of Place of business under rental income gst registration

[Rakesh Sharma]

Dear members,

If an assessee has only commercial rental income liable for gst registration , then what will be place of business at a time of registration? residential address or property for which rental income generates. (Rental income will come from 03 different address in same district. )

[KASTURI SETHI]

Your place of business will be as per Section 2(85)(b) of CGST Act as you have no fixed establishment at the place where commercial property is located.

Section 2(85) of CGST Act “place of business” includes -

(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or

(b) a place where a taxable person maintains his books of account; or

(c) a place where a taxable person is engaged in business through an agent, by whatever name called;

Section 2(50) of CGST Act “fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs;

[Shilpi Jain]

You could give your residential address as place of business and add the 3 other premises as additional place of business.

AI Summary

Place of business under GST: residential address may be registered when no fixed establishment exists at rented properties. Determination of the place of business for GST registration turns on whether rented commercial properties constitute a fixed establishment; absent a fixed establishment at those properties, the residential address or the location where books of account are maintained may be the registered place of business. Multiple rented premises generating rental income may be added as additional places of business, while a fixed establishment requires a sufficient degree of permanence and suitable human and technical resources to supply or receive services.