Landlord is located in Tamil Nadu. Immovable properties are located in Kerala. In Rental Agreements Landlords address is given as Tamil Nadu address. Rental Agreement stamp paper is of Kerala. Landlord under Service Tax was registered in Tamil Nadu for the rental income from Kerala. (Only surce of income is remtal income from Kerala only). Since registered under Service Tax Provisional GSTIN obtained from Tamil Nadu.
Question: (1) Can the Landlord file GST in Tamil Nadu against the GSTIN assigned to him?
(2) if landlord already filed GSTR 3B in Tamil Nadu under assigned GSTIN what is the remedy if GST registration is to be done in the state the immovable property is located. (Invoice also issued to tenant with the Landlord's Tamil Nadu GSTIN).
(3) Rental income for July 2017 - when is it due as per GST Act for filing GSTR-3B - on 31stJuly or 1stAugust ?
(4) What is the time period for filing GSTR-3B for service income ? 30 days or 60 days from due date of providing the servoce ?
Landlord has to take registration of Kerala. In case of services of immovable properties, the place of supply is the location of property.
Since property is located in Kerala, your landlord has to take registration in Kerala.
Even though landlord took registration in Tamil Nadu, a fresh registration has to be taken in Kerala and tax has to be paid in Kerala.
For rental income earned in July 2017, the due date to file return is 25/08/2017 which is today. Ask landlord to cancel registration in Tamil Nadu if his income is only from property and take registration in Kerala.
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