if a landlord registered under GST in delhi and the property is situated in uttar pradesh. is he required to get gst registration in uttar pradesh also to renting out that property.
and if the landlord issue IGST invoice in that case then recipient is eligible to take ITC of IGST Or not.
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Can igst itc can be available on rent invoice
Replies (3)
Quick Summary
Since immovable property can't be moved or supplied outside the state , the place of Supply and receipient of supply should be within the state ..
CGST and SGST will be applicable.
They must register in Uttar Pradesh
CGST and SGST will be applicable.
They must register in Uttar Pradesh
As per section 12(2)(a)of the IGST act , place of supply is , where the immovable property located .So you have to charge IGST , no registration is required in UP .
For renting of immovable property , one must need the registration where the immovable property is situated
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