We are registered under Gst in Uttarpradesh and we are Rented a Property in Delhi for Office purpose but we did not take any GST registration in Delhi, now landlord (Registered in Delhi) issue an Invoice and charge igst 18% on rent on Uttarpradesh Office.
09 January 2024
Landlord has wrongly charged IGST since as per place of supply rules, in case of immovable property the location of property will be POS and therefore cgst and sgst will be charged. Secondly if you are making any taxable supply of goods or services from Delhi office then you will require separate registration there.
CAclubindia
