Inclusion of Rental Business Location as Additional Place of Business (POB)

[Sneha Bhansali]

Whether the Company is required to Declare Each Rental Property as Additional Place of Business in GST?

[VIPUL JHAVERI]

YES , IF STOCKS ARE KEPT AND TRANSACTIONS ARE AFFECTED USING THIS ADDRESS

[KASTURI SETHI]

If not declared, transactions carried out therefrom, will be treated as from UNREGISTERED premises. Hence invalid in all aspects and consequences will follow.

[Sadanand Bulbule]

Dear queirst

Alternatively it would also treated that, holing stock of goods although covered by tax invoices in undeclared warehouse is for the purpose of evasion of tax. So it cannot be ignored so easily.

[Sadanand Bulbule]

Please read it as querist.

[Sneha Bhansali]

Its supply of service. No goods are kept in the premises.
For Example The Company engage in supply of Rental service. The properties are located within 50km of its radius. Property 1 is shown as PPOB whereas property 2 is not shown as Additional POB. Can we claim or adjust ITC booked in Property 2 against Outward supply of Property 1.

[Amit Agrawal]

Dear Querist,

W.r.t. your last post at Serial No. 5 above, IMHO, the taxpayer Co. can take said ITC with the understanding that GST outward liability against rental from Property No. 2 is also getting discharged from existing GSTN showing Property No. 1 as principal place of business.

As a practical measure and to avoid needless disputes / litigation, it is better to add Property No. 2 (presuming, within same state / UT) as additional place of business in your existing GSTN.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[Shilpi Jain]

Suggested to add.

[KASTURI SETHI]

Dear Querist,

Is there any technical or administrative problem in declaring each rental property as additional place of business ?

[Padmanathan KV]

Agreed with Ld. friend Amit Ji and other professional colleagues. It is better to add the additional place of business for hassle free compliance.

[Sneha Bhansali]

The company is engaged in Rental Business having over 50 properties in State. Are we require to add all such properties?

[CARashmi Pancholi]

Whether the Company is required to Declare Each Rental Property as Additional Place of Business in GST?

Looking to the requirement of displaying name board and GST certificate on every additional place of business and keeping records related to that property on property itself, adding the rented property in GST registration certificate looks impractical.

Also why the rent payer will allow the property owner to display or keep its stuff in its business premises and create confusion for its customers.

Further if the property is situated out of the state of tax payer, GST registration of that state will also be required which is not practical.

Different views are welcome.

AI Summary

Additional place of business requirement: rental locations may need registration to support GST input tax credit claims.
Declaration as an additional place of business under GST is required where a rental location is used to hold stock or to effect transactions; undeclared premises used for such purposes may be treated as unregistered premises and attract adverse consequences. For rental properties that give rise to outward liability or ITC attribution, practical compliance recommends adding those locations as additional places of business, while weighing administrative burdens and interstate registration implications for numerous or non-material sites.