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.

Dipen

Dipen (Querist)
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29 May 2026 Thanks! Can we apply the same in new simplified Rule 14A? monthly B2b liability is less than 2.5L per month? Rental income is eligible for rule 14A?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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30 May 2026 Rental income is considered a supply of service under GST. It is eligible for Rule 14A if the following conditions are met:
Taxable Service: Only commercial rentals or residential rentals to a GST-registered person (under RCM) are typically taxable. Pure residential rent for personal use is generally exempt.
Liability Calculation: The ₹2.5 lakh limit applies to the tax amount, not the total rent. For example, at an 18% GST rate, a monthly rental turnover of up to approximately ₹13.88 lakh would keep the tax liability below the ₹2.5 lakh threshold.
B2B Requirement: Rule 14A is primarily designed for taxpayers whose supplies are made to registered persons (B2B).
As your monthly rent income is more than the specific limit, you cannot avail the facility.

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