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.
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