GST ON RENTING OUT OF IMMOVABLE PROPERTY

[NAMAN DOKANIA]

Mr X rents out immovable property located in City A to Mr. Y. Mr. X is staying in City A. But have buinsess in City B and registered in City B. Mr X is not having any gst registration in City A. So, Mr. X needs to get registered in City A for renting of premise, or he can invoice from City B GST Registration by charging IGST

AI Summary

GST Registration Required for Property Rental in Different City Under Place of Supply Rules Section 22 A property owner renting out immovable property located in City A faces GST registration requirements. Since the property is in City A, the place of supply rules mandate obtaining a local GST registration in that city. The owner cannot issue a valid GST invoice using their existing City B registration. To legally charge GST on rental income, a separate City A registration is necessary, allowing CGST and SGST to be levied.