Can my tenant (GST registered business) claim the GST they paid on rent to me ?

ITC / Input 1792 views 6 replies

I (GST registered proprietor) have rented out a commercial property to a GST registered business .

I am going to charge GST on rent from them .

1. Can my tenant claim the GST on rent they paid to me ?

2. How will I show GST on rent in my accounts ?

3. do I have to upload it my GST returns ? or will they upload it from their end ?

Replies (6)
Since you have a gst registration and it is commercial property let out for commercial purpose, you need to issue gst invoice and charge gst accordingly (18%).

yes your tenant can claim input on rent as it will be a input service for them.

you also need to upload in your gst return.
1. Can my tenant claim the GST on rent they paid to me ?

-> Yes, Your tenant can claim GST ITC.


2. How will I show GST on rent in my accounts ?


-> In Your accounts You can show the Rental amount Income as Rent Received & GST as Output Tax...


3. do I have to upload it my GST returns ? or will they upload it from their end ?

-> You only the responsibility for the filing of this GST bill in Your GSTR 1 return.

ok sir ,what about tenant whose isn't GST registered ? will they also have to pay GST on rent ?because in such case they won't be able to claim it .

If a tenant is not registered but landlord is registered then landlord will issue tax invoice and accordingly tenant will discharge rent along with applicable GST on it. 

Tenant not registered under GST then he can't claim ITC of the bill.
Bcoz, he is unregistered under GST.

It's treated under tenant's Expenditure account...

In my case the landlord charged GST and the entity/tenant paid GST on commercial property taken on rent. But the tenant being a software company has domestic sales hence no GST collected. So can the entity claim the GST paid to landlord as an expense in P&L or should I show that  in balance sheet or claim refund?


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