I am a resident of Delhi having no business in Delhi or elsewhere but I have commercial property in NOIDA, GURGAON AND JAIPUR respectively. I am receiving rent of Rs. 10 lakh from each of the property. Where should I take registration and what tax should I pay?
As per sub section (15) of section 2 of IGST Act, 2017 in the absence of clause (a),(b),(c) being applicable, the location of usual place of residence shall be the location of the supplier of services.
And as per FAQ issued by CBEC if a person does not have a place of business or a fixed establishment in the States where the immovable property (let-out) is located such person have to take registration in State of his usual place of residence.
Therefore, in your case the location of the landlord will be Delhi and you have to take registration in Delhi only. There is no need to take separate registration in different states.