Question

Is there any notification regarding deferment of applicability of GST on rent of a commercial property.

Answer

There is no Notification in GST for defferment of GST on rent of commercial property.

The point of taxation is determined as per section 13 of CGST i.e.
The time of supply of services shall be the earliest of the following dates, namely:'

(a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under sub-section (2) of section 31 (i.e. within 30 days of supply of service) or the date of receipt of payment, whichever is earlier; or

(b) the date of provision of service, if the invoice is not issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (Reply dt.11/10/2018)