Renting of immovable property for commercial purposes

What is the GST implementation for renting of immovable property for commercial purposes, where the tenant is an unregistered person?
Replies (1)

The landlord must issue a tax invoice and charge GST on the rental amount if the landlord is registered under GST. The Reverse Charge Mechanism (RCM) does not apply; only the Forward Charge Mechanism (FCM) is applicable for the landlord. When the tenant is an unregistered person, the GST liability does not fall on the tenant.

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