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Time of paying tax

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Harshit Acharya

404 Points Posted on 03 June 2020

If I have a property given on a rent for commerical purpose, I have to pay 18% tax on it , legally.
If in the month of November and December , My tenant has not paid me rent and pays me the rent relating to Nov , Dec and Jan in Jan itself.
When should (legally) , the tax should be paid ?

Replies (3)

Quick Summary

This discussion clarifies the tax payment timeline for commercial property rental income. Legally, GST on rent is due in the month following the invoice date or payment receipt, whichever is earlier. Even if the tenant delays payment, the landlord is still obligated to deposit the GST based on the rent's due date as per the agreement, regardless of whether an invoice has been issued.

Account Bird

157 Points Posted on 03 June 2020

Jb ap Invoice Raise kre uske according next succeeding month me Tax Deposit, on or before the due date of GSTR-3B

Pankaj Rawat

GST Practitioner

55067 Points Posted on 03 June 2020

In case of supply of Services , the point of taxation is prescribed in Section 13(2) of CGST Act ,
clause (a) Date of issue of invoice or receipt of payment whichever is earlier.
(b) Date of provision of service or date of Receipt of payment
(c)........
So in case of Rent even though the invoice is not issued but as per Rent Agreement the provision for the same can be done on date mentioned on rent agreement (the due date of rent) .

So even if tenant has not paid the rent on the basis of provision the GST need to be deposited.