A registered person owns immovable property located across multiple state, is it necessary for them to obtain registration in each State, regardless of whether their business pertains to rental activities or any other activity?
Additionally, if the registered person is not liable for registration in the location where the property is situated and charge IGST. Can the recipient of such services still claim Input Tax Credit (ITC), even if the place of supply (POS) differs from the State of Recipient .
GST Registration Debate: Is Multiple State Registration Necessary for Renting Immovable Property? Insights on IGST and ITC Utilization. A discussion on a forum addresses whether a registered person owning immovable property across multiple states needs separate GST registration in each state, particularly for rental activities. One participant suggests registration is not required in every state if services are provided from the person's usual business location, with IGST charged based on the property's location. Another participant notes that the recipient might need ISD registration to distribute credit. Others suggest that separate state registrations could help utilize ITC effectively, with one recommending issuing CGST and SGST invoices for each property's location. (AI Summary)
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