GST

GST FAQ-Immovable Properties located in different States other than usual place of residence

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.

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