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.

• Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
• Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT