Gst on renting of immovable property

Place of supply is gujarat so CGST/SGST to be charged. Invoice will be issued after charging GST but company cant take credit for the same

is it possible to charge igst in bill while  the dealer is having the registration in delhi only?

it is state code 24 to state code 07 

yes you can charge igst
..no need to registration in Bangalore.

If the landlord is registered in a different state than the state in which the property is located – then this would be a case of inter-state transaction and therefore IGST @ 18% would be levied.

For example: If Mr. Karan Batra who is registered for GST in Delhi has given a property on Rent in Gurgaon, Haryana, IGST @ 18% would be levied in this case. It is not necessary for the landlord i.e. Mr. Karan Batra to register for GST in Haryana as well

no you cannot charge IGST as property and landlord both are in Gujarat..

No You cannot charge IGST , As per Section 12 (3) IGST Act , the POS is the Location of Immovable Property . Hence CGST /SGST is applicable.

You can mention GSTN of Delhi but Put the Place of Supply Gujarat In Tax Invoice .

Originally posted by : mahipal m. chande
	one of my gujarat based client has rent income exceeding 20 lacs and he is registered under gst. he has given a property (based also in gujarat) on rent to a company registered in delhi. the company has only one registration in delhi. how to make invoice for the same ? is it possible to charge igst? or he has to consider that company as unregistered and charge sgst and cgst as i think it would be wrong to charge cgst and sgst to delhi based company

As Per Section 12(3) 

Place of supply is where Immovable Property located i.e. Gujarat

Location of Provider is Gujarat

Location of Service Receiver is Delhi

Service Provider & Place of supply in same state than it is intra-state supply so accordingly charge CGST& SGST