https://www.taxtmi.com/forum/issue?id=116012 The question concerns whether an NRI letting a commercial office must register for GST or whether the lessee must pay under reverse charge. The statutory term non-resident taxable person applies only to persons who "occasionally" supply goods or services and lack a fixed place of business in India; regular or continuous supplies do not qualify. Letting an office is generally a continuous supply, so the supplier must obtain GST registration in the State where the property is located and comply with registration thresholds and filing obligations; reverse charge does not ordinarily apply in that scenario. en-us Thu, 13 Feb 2020 13:02:00 +0530 Thu, 23 Jan 2025 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116012 The question concerns whether an NRI letting a commercial office must register for GST or whether the lessee must pay under reverse charge. The statutory term non-resident taxable person applies only to persons who "occasionally" supply goods or services and lack a fixed place of business in India; regular or continuous supplies do not qualify. Letting an office is generally a continuous supply, so the supplier must obtain GST registration in the State where the property is located and comply with registration thresholds and filing obligations; reverse charge does not ordinarily apply in that scenario. Discussion-Forum GST Thu, 13 Feb 2020 13:02:00 +0530 https://www.taxtmi.com/forum/issue?id=116012