I have two commercial offices in Pune. I migrated from Service Tax to GST in Chandigarh which is my place of residence & raised Rent Invoices on both my tenants in Pune for the months of July & August from Chandigarh charging IGST.
Rule of Supply in case of Rental Service for Immovable Property stipulates that one needs to have GST Registration at the place where the immovable property is located as service ( rental service ) is being supplied from there.
As my place of residence is Chandigarh, why should I not be allowed to raise invoice from Chandigarh as IGST being charged by me in the Rent Invoice will get apportioned equally between the Central Government & Maharashtra Government; thus both of them will get their correct share from IGST & UT Chandigarh, from where Invoice is being raised, will get no share as the place of supply is in the state of Maharashtra.
I have met proper officers of the Department here in Chandigarh. Although they agree with my contention yet they say that I must get Registration at Pune as stipulated by Rule of Supply.
I seek your opinion on the issue.
Thanks!
Yugal Kishore Rametra
CAclubindia
