Question 1. I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property in NOIDA on which I receive a rent of Rs. 25 lakhs. Where should I take registration and what tax should I pay ?

Answer: As you do not have a place of business or a fixed establishment in UP (State where the your commercial property is located) you have to take registration in Delhi (State of your usual place of residence) and pay IGST.

Question 2. I am a resident of Delhi having no business in Delhi or elsewhere but I have commercial property in NOIDA, GURGAON AND JAIPUR respectively. I am receiving rent of Rs. 10 lac from each of the property. Where should I take registration and what tax should I pay ?

Answer: As you do not have a place of business or a fixed establishment in UP, Haryana and Rajasthan (States where the your commercial property is located) you have to take registration in Delhi (State of your usual place of residence) and pay IGST.

FAQ on Immovable Property

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5 responses to “Place of GST Registration for Rent on Immovable property: FAQs”

  1. JAYANTA KUMAR GHATAK says:

    Since you have not any fixed permanent address at Delhi and having registered office at Kolkata, therefore GST registration will be made at Kolkata

  2. KS says:

    our firm is having registration in maharashtra for business and also have one property in gujarat receiving rent for 50 lacs approx, do we need to take registraion in Gujarat?

  3. Manish says:

    i have no other income except rent income of Rs 14 Lac per year . Do i have to get GST registration ?

    • JAYANTA KUMAR GHATAK says:

      1. If it is residential property & not a commercial property than it is not coming within the preview of the GST .

      2. For mandatory registration the threshold limit is , 20,00,000/- therefore your rental income does not qualify for GST registration

  4. Manish says:

    I have a registered office at Kolkata and have an office at Delhi which has been given on rent and we are getting rent of Rs 14 Lacs per year . Do i have to get the GST registration ?

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