GST Registration for rental income

This query is : Resolved

Quick Summary

For GST registration on rental income above Rs 20 lakh, use the landlord's residential address as the Principal Place of Business and show all rented properties as Additional Places of Business. Ownership proof or utility bills may be needed for each property.

Dipen

Dipen (Querist)
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07 May 2026 Hi,

If rent from different properties exceed 20 lakhs , then while GST registration which address proof needs to be submitted?

Residential address of the landlord or any property address from which rental income is generated?
There are multiple properties from where rental income is generated

Please advice

Regards,

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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07 May 2026 Designate your residential address as the Principal Place of Business (PPoB) and list all other rental properties as Additional Places of Business (APoB). You must provide ownership proof or an electricity bill for every property address included in the application.

Dipen

Dipen (Querist)
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07 May 2026 Thanks for your advice.... However rented properties are commercial properties to businesses where they show it as their place of business in their respective GST registration. Showing it as an additional place of business in landlord GST will be okay?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 May 2026 For GST registration on rental income exceeding ₹20 lakhs, you must provide proof of the Principal Place of Business (PPOB), not each rented property. The PPOB is the location from where business decisions and compliance are managed, and only one address is required even if multiple properties generate rental income.
If properties are in different states, separate GST registrations may be required for each state.

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