NORMAL TAX PAYERS RENTAL OFFICE TAX

Hello Joy,

Renting of space for commercial pupose is a taxable supply and is liable to be taxed at the rate of 18%.

If the land lord is unregistered, then the supply reciever has to depost the tax on the same under Reverse charge mechanism. the deposit has to be made in cash and the input of the same will be available to the tax payer for ofsetting its outward liability.

In case you have already filed GSTR3B for Jul and Aug, I would suggest you to depost the amount with the department now and correct the error in upcoming GSTR 2.

Thanks,