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Registration under GST

veeru (tax consultant) (39 Points)

28 February 2018

A taxable person is renting commercial property in more than one state-is he required to obtain registrations in all those states where he is having commercial rental income ?

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6 Replies

pankaj (a) (1262 Points)
Replied 28 February 2018

yes you have to take reg. state wise

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veeru (tax consultant) (39 Points)
Replied 28 February 2018

thank you sir under which provision ?

Alok Sharma (52 Points)
Replied 01 March 2018

Section 22 of CGST Act, 2017 provides for :-

persons liable for registration (i.e. whose aggregate turnover in a financial year exceeds 20 lakh rupees)

Alok Sharma (52 Points)
Replied 01 March 2018

Section 25(1) of CGST Act, 2017 provides that

Every person who is liable to be registered under Section 22 or Section 24 shall apply for registration in every such State (State wise) or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration

veeru (tax consultant) (39 Points)
Replied 03 March 2018

Thanks Alok ji for your response. Can you please go through the section 12 and 2(15) of IGST Act ? seems section 22 or 24 is no application I think. Come back with your views please.

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Alok Sharma (52 Points)
Replied 04 March 2018

Hello Mr. Veeru, thanks for your constructive reply.

First of all, it's mandatory to take registration if you are providing interstate supply, but it's not mandatory to take registeration in every state in which you are providing supply. You can provide supply from single state.

In your case, Renting of Immovable Property for commercial purpose is taxable service.
Place of Supply in case of Immovable Property shall be location of the immovable property (except service provided outside India).

In case of Single Registeration(e.g. Delhi):-
Renting commercial properties in other state (e.g. Haryana) IGST would be levied. (Place of Service Provider is Delhi & Place of Supply is Haryana)

In case of State wise registeration:-
Renting commercial properties in same state CGST & SGST would be levied.