GST on (commercial + residential rent) > 20 Lakhs

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Clarifier

Landlord

63 Points Joined March 2020

If commercial rent is more than 20 lakhs then GST needs to pay.

But if commercial rent is less than 20 lakhs but commercial + residential rents of a person is more than 20 lakh, then does GST needs to be paid ?

For example:

Commercial rent per year = 12 lakhs ( Landlord not registered with GST )
Residential rent per year = 8.5 lakhs ( rented for residential purposes, both landlord and tenant who is an individual not registered with GST )
Total rent = 20.5 lakhs

Question:

In such a scenario, is GST to be paid ? If Yes then on how much amount is the GST to be paid?

Replies (10)

RAJA P M

"Do the Right Thing...!!!"

128116 Points Joined January 2015

GST not applicable for Residential Rental.
So, You can pay GST on Commercial Rent.
18% GST applicable for commercial rent...

CA Altamush Zafar

GST Consultant

15986 Points Joined March 2013

If you are registered then GST needs to be paid on commercial rent.

Clarifier

Landlord

63 Points Joined March 2020

Not registered with GST.

But the total commercial rent is less than 20 lakhs. Rents are more than 20 lakhs only when residential rent is also added to the total rents received. In this scenario GST needs to be paid ? As stated not registered with GST.

Suresh Kumar

Account

408 Points Joined July 2022

Originally posted by : Clarifier
	Not registered with GST. But the total commercial rent is less than 20 lakhs. Rents are more than 20 lakhs only when residential rent is also added to the total rents received. In this scenario GST needs to be paid ? As stated not registered with GST.

In the present situation, you don't need to take GST Registration and no needs to pay GST.

If owner is not registered in GST then GST on residential rent needs to pay by tenants(if tenants registered in GST) in RCM subject to some conditions.

Clarifier

Landlord

63 Points Joined March 2020

The question is not about residentail rent. It is about commercial rent.

Commercial rent per year = 12 lakhs Residential rent per year = 8.5 lakhs Total rent = 20.5 lakhs. Landlord not registered with GST.

Commercial rent is less than 20 Lakhs but when residential rents get added the total for the year is more than 20 lakhs. In such a scenario does GST need to be paid on the commercial portion of the total rents received ?