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GST registration no

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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)
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.
I have seen hotels charging cgst sgst only where the place of supply is the place of property.


So a Property in maharashtra given on rent, the landlord will charge Maharashtra CGST + Maharashtra SGST.

Similarly, a Property in Bihar given on rent, the landlord will charge Bihar CGST + Bihar SGST.

I am 1% unsure of my opinion. So please wait for other comments
No not required to take Registration in Bihar .

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.

Yes, no need to take registration in Bihar. 

While raisng bills, always consider that the place of supply if Bihar so will be IGST. 


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