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. )

AI Summary

Clarification on GST registration: Use residential address as primary place of business; list rental properties as additional locations. An individual inquired about the appropriate 'place of business' for GST registration when only earning commercial rental income from multiple properties. One respondent clarified that, under the CGST Act, the place of business could be where the individual maintains their books of account, as there is no fixed establishment. Another suggested using the residential address as the primary place of business and listing the rental properties as additional places of business.