1. If the Owner is a registered person (with more than 20lakhs aggregate turnover and have took gst registration) he should collect gst by issuing a gst invoice. 2. If the tenant is a registered person but the owner is unregistered then the RCM comes into play ie. tenant should pay gst under RCM.
In both scenarios, the tax payer should file the return as same as normal dealer by paying tax in gst.gov.in portal by generating tax challan. Due date for payment of tax is before filing the return for the tax period.
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