GST - Rental payments

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CA
1401 Points Posted on 01 September 2022

Hi

 

Renting of commercial property for business use/Residential use? Landlord is not registered under the GST Act. Is there any GST liability?

 

Thanks 

Indira

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On 01 September 2022 at 14:30 Report
Replies (4)
Quick Summary
This discussion clarifies GST liability on rental payments for commercial properties. If the landlord is not registered for GST, the tenant may be liable to pay GST under the Reverse Charge Mechanism (RCM) if the property is used for business purposes. However, RCM is not applicable to residential properties, and if both landlord and tenant are unregistered, no GST is payable.

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CA
1248 Points Posted on 01 September 2022

Only if it's for business use then GST under RCM is payable by the tenant.

2 Reply
On 01 September 2022 at 15:21
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M Com FCS LLB M-AIMA
14046 Points Posted on 01 September 2022

If landlord is not registered no GST. RCM only applicable on residential property.

2 Reply
On 01 September 2022 at 15:23
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CFO- at NHTF
58280 Points Posted on 01 September 2022
If both are unregistered/ not liable for GST registration then there is no GST liability
1 Reply
On 01 September 2022 at 16:31
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Chartered Accountant
86505 Points Posted on 01 September 2022
Yes 18% need to be paid on rent
2 Reply
On 01 September 2022 at 22:27

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