Landlord: GST registered (Turnover more than threshold limit)
Tenant: GST registered (myself) (same state)
Property: Commercial property
Question: Landlord given Tax invoice including GST. Paid GST can be claimed? If yes, is there any condition.
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GST on commercial_rent
Replies (5)
Quick Summary
Yes,claimed GST input by tenant
Yes. use in taxable supply for business
Yes it can be claimed
Both registered, same State: forward charge:
• If the landlord is GST-registered, they charge 18% (CGST + SGST) on commercial rent under forward charge. RCM (Entry 5AB) applies only when the landlord is unregistered.
• You (registered tenant) claim ITC if the premises are used for business.
• If the landlord's turnover is above the threshold but they're unregistered, RCM applies to you. Check their GSTIN validity.
Both registered, same State: forward charge:
• If the landlord is GST-registered, they charge 18% (CGST + SGST) on commercial rent under forward charge. RCM (Entry 5AB) applies only when the landlord is unregistered.
• You (registered tenant) claim ITC if the premises are used for business.
• If the landlord's turnover is above the threshold but they're unregistered, RCM applies to you. Check their GSTIN validity.
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