GST FAQ-Immovable Properties located in different States other than usual place of residence
Question : I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property at 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 don’t 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: I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property at NOIDA, GURGAON AND JAIPUR respectively. I am receiving rent of Rs. 10 lakhs from each of the property. Where should I take registration and what tax should I pay?
Answer: As you don’t have a place of business or a fixed establishment in UP, Haryana and Rajasthan (States where the your commercial properties are located) you have to take registration in Delhi (State of your usual place of residence) and pay IGST.
Assessee cannot be granted immunity from prosecution u/s 276B for late deposit of TDS merely because ultimately TDS was deposited…
Section 44C applies to exclusive expenditure on head office for the Indian branches incurred by non resident assessee’s. In a…
Compensation under motor vehicle Act to parents of child died attract a less multiplier than from that of a claim…
Extension of time limit for furnishing GSTR 3B under Delhi GST Act 2017 Department of Trade and Taxes(Policy and Research…
Acceptance of Audit Fee only through digital modes or banking channels from 01.04.2026 – ICAI revises Code of Ethics In…
High Court sets aside demand notices in respect of a period, for which the assessee had discharged tax liability under…