Whether gst applicable on rental advance

In this case landlord will have to pay GST on advance rent received.

Sir, 

Thanks for your reply, also please guide me whether this GST payable by landlord is applicable for ITC, and if applicable where to mention it in returns and how to take back the credit, and how to make the payment of the same in GSTR 3B?

Yes it is available as ITC for tenant. But only when tax invoice for rent is issued by landlord to tenant. Tenant will mention this ITC in GSTR3B in table 4.5 under All other ITC.

for landlord it will be part of his/her outward taxable supplies.

landlord will mention in GSTR3B in table 3.1a. and also file gstr1 with bill detail of rent.

In my view.,
This advance is not applicable GST. It's a deposit advance not used in rental...
In case it's use as rent paid account at the time of vacating...
Also it's refundable then no need GST.

Sir, 

Thank for your kind replies.

Further, I just want to make it clear that, Its a security deposit of 10 months for renting of a commercial property, where we have to repay this deposit at the time of vacating the premises, In this case whether GST is applicable?

Regards, 

Pallavi

Rental Advance / Deposit :

Deposi paid for security are not covered under definition of Consideration and Tax is not to be charged....
However ADVANCE payments are different from security deposits and are very well covered under the definition of consideration and hence tax will need to be charged...

Otherwise it's not taxable...

for rental deposit GST not applicable. GST applicable only on advance rental if paid.

At the time of vacating you ll be refund the deposit / security amount to the tenant GST not applicable...
In case you ll be use the deposit amount as rent then GST applicable for the particular month rent amount...

ex: Rent 10k, Adv: 30k...
The tenant & you consider last 3months less the advance as Rent... Then 1st 10k is taxable and next is same as above noted...