A dealer is registered in Maharashtra having property in Bihar the said property is rented whether the assesse have to take new registration in bihar or he can issue invoice using gst no registered in Maharashtra
Replies (4)
Quick Summary
If you own property in Bihar but are registered for GST in Maharashtra, you generally don't need a new registration in Bihar to rent it out. The Place of Supply will be Bihar, meaning you'll charge IGST on your invoices using your Maharashtra GST number. While this avoids a new registration, you might miss out on claiming input tax credit for expenses related to the Bihar property.
The place of supply shall be the place of property. Accordingly, it is interstate supply and IGST shall be charged. So there is no need to take registration in Hyderabad.
As per Section 22 of CGST Act , the person is liable to be registered under this act FROM WHERE HE MAKES TAXABLE SUPPLY OF GOODS OR SERVICES. So Registered in Maharashtra can supply services to Bihar.
As per Section 12(3) the POS will be bihar , this IGST will be applicable.
Note : There is only disadvantage not to having registration in Bihar , is the credit for inward supply in regards to immovable property located in bihar will not available to you.