GST on rental income_Composition
This query is : Resolved
24 April 2026
Hi,
Can an individual having rental income above 20 lakhs can register under composition scheme for rental income?
If yes , then flat rate to be paid on total rent income? i.e rent from commercial + rent from residential properties?
Please advice.
Regards,
Can an individual having rental income above 20 lakhs can register under composition scheme for rental income?
If yes , then flat rate to be paid on total rent income? i.e rent from commercial + rent from residential properties?
Please advice.
Regards,
24 April 2026
In my view, rental income needs to be examined property-wise. Rent from commercial property is taxable under GST, generally at 18%, once registration liability arises. Rent from residential dwelling used as residence is exempt and should not be taxed merely because total rent exceeds ₹20 lakh. Composition scheme is generally not the practical route for normal rental income cases. If the landlord is liable to register due to taxable commercial rent, he should normally take regular GST registration and charge GST on taxable commercial rent only. Residential rent for use as residence remains exempt. Also check tenant status and RCM applicability in case of registered tenants.
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