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

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.