TaxTMI 
TaxTMI 
A person having a place of registration in Chennai having a commercial prop in TN and in Karnataka. is it mandatory for him to obtain reg in Karnataka or can he raise igst inv from TN for karnataka property.
Place of supply for renting of immovable property
16 May 2022 
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Place of supply for immovable property: charge tax where the property is located, often requiring local registration.
Place of supply for renting immovable property is the location where the property is situated; suppliers located in a different State generally must obtain registration in the State of the property and comply with local GST collection and invoicing requirements. Divergent practice exists where suppliers invoice from their home State and charge IGST, but this can impede the recipient's ability to claim input tax credit, prompting recipients to seek local registration. Assessment of place of business and fixed establishment is relevant to determine the correct registration and invoicing approach. (AI Summary)
Place of supply for renting immovable property is the location where the property is situated; suppliers located in a different State generally must obtain registration in the State of the property and comply with local GST collection and invoicing requirements. Divergent practice exists where suppliers invoice from their home State and charge IGST, but this can impede the recipient's ability to claim input tax credit, prompting recipients to seek local registration. Assessment of place of business and fixed establishment is relevant to determine the correct registration and invoicing approach. (AI Summary)