GST Registration – Renting of immovable commercial property

Whether GST registration needs to be obtained in each and every state where Immovable Property is located for Renting of Immovable Property E.g. Person in Maharashtra has a Commercial property let out on rent Situated in Gujarat, then do he needs to obtain GST registration in Gujarat (levy CGST + SGST or UTGST) or he can obtain in Maharashtra (levy IGST)?

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The author has discussed all relevant sections of GST and analysed its applicability on the query stated above. Please read the same in the PPT attached herewith.

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