GST on Rent

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This query is : Resolved

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If your landlord has waived your rent for a period, such as during COVID-19, you generally do not need to pay GST on that notional rent. This applies especially if no rent invoice was issued or if the invoice had a nil value. The key factor is that if the supplier (landlord) is not charging rent, then no GST liability arises for that period.

CA Piyush Shivani

CA Piyush Shivani (Querist)
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15 May 2020 please guide,
Due to Covid 19 , my landlord is not charging rent for Apr-2020.
Whether GST has to be paid on Notional Rent as per rent deed or no gst payable because no gst invoice issued/nil value invoice issued.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 May 2020 No GST payable as no GST invoice issued/ Nil GST invoice issued.
No GST payable if rent payment is waived.

CA Piyush Shivani

CA Piyush Shivani (Querist)
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15 May 2020 did you mean there is no relevance of monthly rental amount as per rend deed. if supplier not charging rent for such period then no gst liabilities arises.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 May 2020 Yes I meant it only.