RENTAL INCOME-GST

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This query is : Resolved

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If your commercial tenant's GST registration has been cancelled, you can no longer issue a tax invoice as usual. The advice given is to treat this tenant as unregistered for GST purposes. This means you should declare the rental income invoice under the B2C (Business to Consumer) category in your GSTR1 return. This approach ensures compliance when the recipient is no longer GST-registered.

Shalini RN

Shalini RN (Querist)
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08 July 2025 We have rented out a portion to commercial activity who was registered under GST and we used to raise tax invoice for the rental income which was uploaded every month in our GSTR1. But now his GST Number is cancelled (tenant is not telling the reason for the same) When we are trying to upload our rental invoice in GSTR1, Error is showing. Can we show that invoice under B2C/ how can we show that invoice in our GSTR1?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 July 2025 If tenant is not registered under GST at present, you can declare it under B2C....

Shalini RN

Shalini RN (Querist)
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08 July 2025 Tenant was registered under GST, but now his GST Number status is showing as "Cancelled suo-moto", how can we proceed further with the invoice generated in the month of June 2025

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 July 2025 For 'Cancelled GST registration'.... you can treat as unregistered ....

Shalini RN

Shalini RN (Querist)
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10 July 2025 Ok sir, Thank you very much

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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10 July 2025 You are welcome.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 September 2025 Good luck...