GST separate Registration Required???

No... it's not correct.

So we need to take registration separately

Yes... Registration required for separately in every state.

What will be the consequence have to face if GST return filed with IGST invoices as of now?

Sir as per gst act landlord is not necessary required to take the registration in same state where his property is situated.

but with the point of view of tenant's itc claim he is required to have registered in place where immovable property is situated.

Sir,
will department take any legal action against landlord if he has no registration with the point of view of tenant's?

No, take registration in State of your usual place of residence and pay IGST.

Department takes action where tax is evaded. You will pay IGST so no problem

Sir,
Actually i have Kerala GST registration. But my immovable property is situated in Karnataka. Still i am raising invoices with IGST to my tenant's. Every month i am filing GSTR-1 and GSTR-3B on time. So i got a notice from Karnataka stating that i don't have registration as per U/s 22 of the KGST act 2017 read with rule 8 & 16 of the KGST Rule 2017

Ok, then please share the notice i will give you an suitable reply.
don be worry

@ Mr Ravinder Singhal.,

Can You give details for not required registration for the query...?

Suppose, a landowner who is located in Gurgaon and owns an immovable commercial property in Bangalore which he has rented out there at Rs. 1,00,000/-.

The question is whether the land owner will have to take GST registration in the State of Karnataka which is undisputedly the place of supply? Or, instead

Whether the land owner can take GST registration in the State of Haryana which is his usual place of residence and treat it as interstate supply and accordingly charge IGST?

For that, let us examine the above two co-ordinates.

A. Place of Supply

As per section 12(3) of IGST Act, the place of supply of service in relation to an immovable property shall be the location at which the immovable property is located.

Therefore, in this case, the place of supply is undisputedly Bangalore because the property is located thereat.


B. Location of supplier

For this the reference is invited to section 2(15) of IGST Act.

Section 2(15) contains four clauses (a),(b),(c),(d) to determine the location of the supplier of service.

Clause (a) says that location of a supplier means a place of business wherefrom the supply is made.

To fulfil this test, it is important to check whether the land owner is having any place of business in Bangalore just by having an immovable property thereat.

For the meaning of ‘place of business’ reference is invited to section 2(85) of CGST Act, which defines a ‘place of business’ wherefrom a business is ordinarily carried on and/or where a warehouse or go down or any other place for storage of goods is located and/or books of accounts are maintained and/or the business through agent is carried on.

Just having an immovable property doesn’t qualify this test as per section 2(85) of CGST Act, so in our example there is no ‘place of business’ of the landlord in Bangalore.

Now let us examine clause (b) of Sec 2(15) of IGST Act, whether the land lord is having fixed establishment in Bangalore and for that reference is directed to section 2(50) of CGST Act, wherein a fixed establishment is a place which is characterized by a sufficient degree of permanence and suitable structure in terms of human and technical resources.

This test of having human and technical resources is also not qualified by just having immovable property at Bangalore.

So Clause (b) has no application in our case.

Now let us examine Clause (c) of Sec 2(15) of IGST Act. It pertains to a supply of service from more than one establishment and thus has no application in our case.

Now comes the final test i.e. residual clause (d) which says that:_

in the absence of clause (a),(b),(c) being applicable, the location of usual place of residence shall be the location of the supplier of services within the meaning of clause (d) of sec 2(15) of IGST Act.

Conclusion

Therefore in our example

1. the location of the landlord will be Gurgaon, while

2. the place of supply will be Bangalore ,and

3. hence as per section 7 of IGST Act this will be an interstate supply subject to IGST, and

4. So, there is no need for the landlord to take GST registration in the State of Karnataka.

Better to refer & understand the sec 12 of IGST act...

Dear Abdul,

 

As per Govt FAQ's as well if you do not have a place of business or a fixed establishment in Karnataka (States where the your commercial property is located) you have to take registration in Kerala (State of your usual place of residence) and pay IGST.

 

Thanks

Vivek K

Dear Ravinder Singhal Sir & VIVEK KARMANI Sir,

Please clarify my below questions if you don't mind.

1. Should i take GST Registration in Karnataka?

(I have fixed properties in Karnataka as well as Kerala. All are Commecial Properties only. I dont have any other business therein Karnataka and Kerala. I am residing in Kerala only. Hence, I took Kerala GST registration and Raising invoices with CGST and SGST to Kerala Tenants and IGST to Karnataka Tenants.)

2. Can I raise IGST invoices going forward? 

(Because i am residing in Kerala and I have commercial properties in Kerala as well as Karnataka)

3. Should i take both Registration (Kerala & Karnataka)

Thanks & Regards,

Abdul Manaf JK

+91-8136907713