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Registration under GST

Bharath Soni (Chartered Accountant) (108 Points)

05 March 2018

Hi all
Kindly clarify the below query
My client resided in Bangalore but has a building in Mumbai which he has rented it out.
Should he take the registration in blore and charge IGST
or take registration in Mumbai and charge Sgst and Cgst
Thanks.

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6 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 05 March 2018

can take registration in Bangalore & charge igst

Gagan Singla (564 Points)
Replied 05 March 2018

no sir you have to take registration in mumbai as in case of immovable property renting service place of supply is the location where the property is situated, so if yoU have to supply services in the mumbai you have to take registration in the mumbai and charge sgst and cgst on it.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 06 March 2018

no sir
u mean if I am having property in 10 states then I HV to register on all those 10 place to supply service there.
see there is no need to take registration for such each state where I am having property I can register in state where I resides & can raise igst bill those rented out property in different states

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 06 March 2018

we to need to evaluate 2 coordinates i.e. ‘Place of Supply of Services’ [refer to section 12 of IGST Act] and second is the location of supplier of services’ [refer to section 2(15) of IGST Act]

If these two coordinates fall in two different States, then it is an interstate supply, and

if both of these two coordinates fall in the same state then it is an intra-state (local) supply.

so plz go through above both the sections together.

Bharath Soni (Chartered Accountant) (108 Points)
Replied 06 March 2018

Thanks all for the reply.
Pankaj sir
I read the respective section to which understand that location of supplier is in Bangalore and place of supply is in case of immovable property is in Mumbai.
hence charging IGST would be appropriate.

Thanks