POS IN CASE OF RCM ON RENTED PROPERTY (Tenant & Landlord in Different State)

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This discussion clarifies the Goods and Services Tax (GST) implications for renting property when the tenant and landlord are in different states. If your business is registered in one state (e.g., UP) and the rented property is in another (e.g., Haryana), and the landlord is unregistered, you'll need to determine the correct tax to pay. Based on GST FAQs, if you don't have a place of business in the state where the property is located, you should register in your usual place of residence and pay IGST.

Arvind gupta

Arvind gupta (Querist)

18 December 2024 Dear Sir,
My company is registered in UP and a Property taken on Rent is Situated in Haryana (Landlord is Unregistered).
My Question is that whether I have to Pay RCM as IGST or CGST & SGST.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

18 December 2024 CGST + SGST ...

Dayal

Dayal (Expert)

19 March 2025 Place of GST Registration for Rent on Immovable property: FAQs

• Question 1. I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property in NOIDA on which I receive a rent of Rs. 25 lakhs. Where should I take registration and what tax should I pay ?
Answer: As you do not have a place of business or a fixed establishment in UP (State where the your commercial property is located) you have to take registration in Delhi (State of your usual place of residence) and pay IGST.

Question 2. I am a resident of Delhi having no business in Delhi or elsewhere but I have commercial property in NOIDA, GURGAON AND JAIPUR respectively. I am receiving rent of Rs. 10 lac from each of the property. Where should I take registration and what tax should I pay ?

Answer: As you do not have a place of business or a fixed establishment in UP, Haryana and Rajasthan (States where the your commercial property is located) you have to take registration in Delhi (State of your usual place of residence) and pay IGST.

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