Question: I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property in NOIDA on which I receive a rent of ₹ 25 lakhs. Where should I take registration and what tax should I pay ?

Answer: As you do not have a place of business or a fixed establishment in UP (State  where the your commercial property is located) you have to take registration in Delhi  (State of your usual place of residence) and pay IGST.

Question: I am a resident of Delhi having no business in Delhi or elsewhere but I have commercial property in NOIDA, GURGAON AND JAIPUR respectively. I am receiving rent of ₹ 10 lac from each of the property. Where should I take registration and what tax should I pay ?

Answer: As you do not have a place of business or a fixed establishment in UP, Haryana and Rajasthan (States where the your commercial property is located) you have to take registration in Delhi (State of your usual place of residence) and pay IGST.

Place of registration: resident must register in usual residence state and pay IGST on inter state rent supplies. Where a resident owner lacks a place of business or fixed establishment in the State where commercial immovable property is located, the owner must register for GST in the State of usual residence and the rental receipts from such out of State properties are treated as inter state supplies liable to IGST.