a proprietor is having reg in gst due to prev reg in vat for trading business in name ' anil enterprise'
he is also renting immovable property but no service tax was levied till date due to t/o less than 10 lakh ,thus not registered under service tax till date. the rent agreement is in name of prop. 'anil shah'
according to us now we have to levy gst on rent also due to t/o exceeding 2 crore in trading and also reciepts of rent are also to add in t/o.but now the tenant is not ready to pay gst.
so whether we can claim that 'anil shah' and 'anil enterprise' are two separate person as trading and renting premise are different. thus renting is separate business in separate person. thus t/o not exceeding 20lakh hence not liable to levy gst.
CAclubindia
