Gst on rental of commercial property

[Dev Aggarwal]

Assessee is registered in Gujarat and lives in Gujarat, he has a business registered (proprietary business) in Rajasthan under GST act and a property is given in Gujarat on rent, can the Rajasthan GST number issue invoice for rented property in Gujarat Or not or do he has to take Separate GST number in Gujarat as his PAN is based in Gujarat 

AI Summary

Business owner with Rajasthan GST registration faces conflicting advice on Gujarat property rental compliance requirements A business owner registered in Rajasthan seeks clarification on GST compliance for rental income from commercial property located in Gujarat. The query addresses whether the existing Rajasthan GST registration can issue invoices for Gujarat property rental or if separate Gujarat registration is required. Three conflicting responses emerge: one expert cites IGST Act Section 12(3) stating that services related to immovable property require registration in the state where property is located, mandating separate Gujarat registration. Another expert contradicts this, claiming no mandatory registration is required in the property's state for rental services. A third expert suggests issuing IGST invoices to Gujarat tenants without requiring separate state registration, referencing departmental FAQs. The discussion highlights confusion regarding interstate GST compliance for property rental services and conflicting interpretations of applicable regulations.