Gst on rental income

My Gujarat based client has rent income exceeding 20 lacs and he is registered under GST. he has given a property (based also in Gujarat) on rent to a company registered in Delhi. The company has only one registration in Delhi.

How to make an invoice for the same ? is it possible to charge IGST? or he has to consider that company as unregistered and charge SGST and CGS as I think it would be wrong to charge CGST and SGST to delhi based company.

Asked on January 4, 2019 in Miscellaneous.
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4 Answer(s)

Place of supply is Gujarat so CGST/SGST to be charged. An invoice will be issued after charging GST but the company can’t take credit for the same

Answered on January 4, 2019.
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Is it possible to charge IGST the in bill while the dealer is having the registration in delhi only?

it is state code 24 to state code 07

Answered on January 4, 2019.
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No, You cannot charge IGST, As per Section 12 (3) IGST Act, the POS is the Location of Immovable Property. Hence CGST /SGST is applicable. You can mention GSTN of Delhi but Put the Place of Supply Gujarat In Tax Invoice.

Answered on January 4, 2019.
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As Per Section 12(3)

Place of supply is where Immovable Property located i.e. Gujarat

Location of Provider is Gujarat

Location of Service Receiver is Delhi

Service Provider & Place of supply in the same state than it is intra-state supply so accordingly charge CGST& SGST

Answered on January 5, 2019.
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Your Answer

Gen GST