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whether gst registration is mandatory in each state where property is rentet out?

Anuj Billa (Manager-Accounts) (33 Points)

16 October 2018

My client is an individual having property is 4 different state, but registered with up state. In every state rental > rs 20 laks. whether in every state where property is located needs gst registration. matter urgent.

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6 Replies

CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 16 October 2018

Not required. Single registration is enough. Charge Igst for property rent in different states.

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Mohit lodhi (student) (952 Points)
Replied 16 October 2018

if i have rented property only in mp but residential address is in rajasthan, so in which state should i take registration?

vamsi krishna (Article Assistant) (268 Points)
Replied 16 October 2018

Dear Querist,

You should take seperate registrations in each state from where you making a taxable supply.
as per section 22 of CGST act 2017, there is no doubt about it
so in my view, you should take seperate registration in each state.

Thanks
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Anuj Billa (Manager-Accounts) (33 Points)
Replied 16 October 2018

why single registration will work when place of supply in case of IP place of supply is in the state where property exists.

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Jatin (Accountant) (3479 Points)
Replied 16 October 2018

Agree with Mr. Zafer

In case of only rental income, single registration is enough

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CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 16 October 2018

Oriignally the government contended that separate registrations are required for each state where each immovable property is located and rental income are earned. However later on they retracted from this contention and agreed on payment of IGST. It would be extremely wrong to consider the place of supply of service as the location of supplier. Both are different things.