Owner has to check for his aggregate turnover including all rental incomes. If below exemption limit, no GST will be applicable even over commercial rent receipts, till he registers voluntarily.
Rent received by letting out Commercial Property is Taxable under GST Regime.
If the Landlord's Aggregate Turnover does not exceeds Rs. 20,00,000 then Registration not required unless opted voluntarily u/s 25(3) of the CGST Act 2017.
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