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.

----------- Similar Posts: -----------
Share

Recent Posts

  • Income Tax

Order not in conformity of Faceless Assessment Scheme if not est? – ITAT remands case

Order not in conformity of Faceless Assessment Scheme 2019 if not est? - ITAT remands the case in view of…

1 day ago
  • FCRA

Extension of the validity of FCRA registration certificates till 30.09.2024

Extension of the validity of FCRA registration certificates till 30.09.2024 Home Ministry has decided to extend the validity of FCRA…

2 days ago
  • Income Tax

Section 68 to 69B applicable only if assessee is required to maintain books of accounts

Provisions of section 68 to 69B applicable only if assessee is required to maintain books of accounts under provisions of…

3 days ago
  • Income Tax

When show cause notice proposed addition u/s 68, addition can not be made u/s 69A

When show cause notice proposed addition u/s 68 as unexplained cash credits, in assessment order addition can not be made…

3 days ago
  • Income Tax

AO directed to consider belated reply due to illegible copy of SCN u/s 148A(b)

AO directed to pass order u/s 148A(d) after considering belated reply filed by assessee after supply of legible copies of…

3 days ago
  • Income Tax

Limited scrutiny converted into complete scrutiny without permission illegal

AO converted limited scrutiny into complete scrutiny without obtaining permission and in violation of CBDT Instruction - ITAT quashed Assessment…

4 days ago