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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Current Account Opening for Sole Proprietorship with Udyam Certificate - Zero Turnover
- Opting our of sec 44AD
- TDS on Purchase of Immovable Property by NRI from NRI
- Capital gain from sale of house property
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- Multiple trade mark
- Transporter Declaration form
- FORM 26A APPLICABILITY
- Before GSTAT- APL-02 Vs APL-04
- Annual return in Gst
- SALE OF MOTOR CAR BY REGISTERED INDIVIDUAL
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
