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Whether threshold limit is applicable on interstate rental inc recd?

14 January 2019

if my property is located in Mohali and I am registered in Chandigarh.. then whether interstate rental income from property attracts gst if total income is within threshold limit..

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8 Replies

Harsh Mishra (B.com) (324 Points)
Replied 14 January 2019

When you are registered, IGST will be applicable for taxable rental income.

4 Like

pritesh (CA Final student) (7101 Points)
Replied 14 January 2019

wheather are you registered under gst?

Prajwal Shetty (Artical Assistent) (237 Points)
Replied 15 January 2019

Since your property is in Mohali then place of supply of services related to immovable property is Mohali. Therefore it is intrastate supply and not interstate supply, so u have to take registration in Mohali to charge CGST and SGST.

1 Like

Shoaib Khan (36 Points)
Replied 15 January 2019

Not necessary to register in Mohali. IGST will be applicable in this case, bcz this is an Interstate supply of services as per sec. 12(3) of IGST Act.

manoj (student) (5205 Points)
Replied 15 January 2019

agree with above

CA Nikhil Arora (Chartered Accountant) (91 Points)
Replied 15 January 2019

For the service providers except job worker where the supply attracts the igst then the person shall have to take the registration irrespective of the turnover.

As this transaction is covered u/s 12(3) of igst act

So it will attract igst

RADHIKA BATRA (42 Points)
Replied 15 January 2019

I am a registered person but not charging GST and so thus my question was whether I need to charge GST on interstate rental income If the income Is below threshold limit.

pritesh (CA Final student) (7101 Points)
Replied 15 January 2019

Yes in case of inter state supply you have to take compulsory registration....hence in case of immovable property you need to charge igst... irrespective of turnover.