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Does GST apply to office rent?

Maruti Prasad (Senior Accountant) (49 Points)

07 March 2022

Dear Sir / Madam

Proprietary Firm / Partnership Firm (GST Dealer) Rent their office on a monthly Rs. 10,000 / -. Does GST apply to office rent?

If GST is applicable then the building owner doesn’t have GST registration then how should it be shown in the GST returns?

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4 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160327 Points)
Replied 07 March 2022

GST would be applicable only if the building owner is registered under GST act, or if he has crossed its limit for registration under GST act...

Imthias ahamed Kormath (910 Points)
Replied 07 March 2022

It may an expense,not ur capital expense,office and stationery expenses with gst ,hence may claim gst from registerd dealer only,it's used in ur furherence supply of goods,office room b added in the registration details unless not claim gst paid by y registerd owner of building.

JJJ (Need help) (673 Points)
Replied 07 March 2022

Are you the owner or tenant?

GST applicability and charging GST in an invoice is the property owner's problem.

If you are the owner and are subject to GST (based on the overall nature of all your incomes and other qualifying factors) then you need to charge GST on the rent.

And if you are the tenant, and the owner has not applied GST (whether or not they're required to) then it's not your lookout.

raju kss (Asst. Manager-Finance) (6 Points)
Replied 12 March 2022

If the turnover (including taxable and exempted sales or services )of your firm exceeded basic threshold under GST and renting office is one of the service under your sales or services then you are liable to issue a GST invoice for renting office premises if you are already a registered person under GST. If you are not registered already basic threshold limit for to get registered as a dealer has crossed recently then get registered as dealer and issue GST invoice for office rent along with other taxable turnover.

Above explanation is given based on my current level of knowledge any clarifications or suggestion are accepted.

thank you.