Gst liability

This query is : Resolved

divya kochar (Querist)
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22 June 2019 A person registered under GST (Sole Proprietor) has taken a space on rent. The agreement is however between the landlord and his name (Mr. X) and not in the name of the GST registered concern (X & Co.). No GST is charged by the landlord. If the same space is sub leased to another company and if the agreement is again entered into in his personal name should he charge GST in the name of the GST Registered Concern? Will the answer be different if he had rented the space for business purpose?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 June 2019 For prop concern it doesn't make any difference in who's name registration is taken. He should charge GST in the name of the GST Registered Concern. No.

divya kochar

divya kochar (Querist)
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24 June 2019 Whether agreement should be amended from Mr.X to X & Co.? And whether he should charge GST if he has taken the space on rent for personal purpose?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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24 June 2019 No amendment required. GST applicable on sublease. No GST applicable for residential use.

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