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Kaagazaat

Commercial Rent Invoice (GST)

At a glance

Price
Free
Stamp duty
No stamp duty — a tax invoice records a supply already made under an existing lease or licence and creates no new right of its own; it is not an instrument within section 2(14) of the Indian Stamp Act, 1899 in Punjab or in Chandigarh.
Registration
Not registrable — section 17 of the Registration Act, 1908 has no application to an invoice, in either place.
Witnesses
Not required in either place.

Free

Documents are free. Only kits are paid.

Guided questions, full draft on screen, download in Word.

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Also called

  • GST invoice for rent
  • commercial lease tax invoice
  • rent tax invoice
  • कमर्शियल किराया जीएसटी इनवॉइस
  • ਕਮਰਸ਼ੀਅਲ ਕਿਰਾਇਆ ਜੀਐੱਸਟੀ ਇਨਵੌਇਸ

When you need it

A GST-registered landlord renting out an office, shop, godown or other commercial premises uses this to issue the tax invoice section 31 of the Central Goods and Services Tax Act, 2017 requires for a taxable supply of renting/leasing services — the invoice the tenant needs to claim input tax credit, and the record the landlord's own GST return is built from. Renting or leasing of non-residential property is a supply of service, classified for GST purposes under the heading covering rental or leasing services involving non-residential property (commonly referenced as SAC 9972 / 997212), and is charged at the standard rate applicable to that heading — currently 18% — split as CGST and SGST where the property is in the same State or Union Territory as the landlord's registration, or as IGST otherwise.

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This template assumes the ordinary case: the property and the landlord's registration are both in Punjab or both in Chandigarh, so it charges CGST plus SGST. Not for a landlord who is not GST-registered — that landlord cannot charge GST at all, whatever the rent, and should use the Commercial Rent Receipt instead. Not for residential renting, which this library treats separately and which is, in the ordinary case, exempt from GST regardless of the landlord's registration status.

Whether you can fill this in here

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You can fill this one in on this site, and read the whole draft on screen before you decide anything about it. It is a carefully drafted template; it is not advice about your own facts.

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See stamp duty, registration and witnesses

What follows is written for Punjab and Chandigarh. It states the position there rather than describing how it varies, so the amounts below are the ones that apply — worth confirming at the sub-registrar’s office, because rates change. If the property is anywhere else in India, none of this is yours.

Stamp duty

No stamp duty — a tax invoice records a supply already made under an existing lease or licence and creates no new right of its own; it is not an instrument within section 2(14) of the Indian Stamp Act, 1899 in Punjab or in Chandigarh.

Registration

Not registrable — section 17 of the Registration Act, 1908 has no application to an invoice, in either place. What is compulsory instead is reporting the supply on the landlord's own GST returns within the time the CGST Act and rules prescribe.

Notarisation

Not required in either place. This is a business record, not a sworn document.

Witnesses

Not required in either place.

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Sample preview — placeholder answers, not your data

TAX INVOICE

Sachdeva Estates
SCO 45, Sector 34-A, Chandigarh 160022
GSTIN: 04ABCDE1234F1Z5

Invoice No.: SE/26-27/0041 Date: 1 April 2026

Bill to:
Northline Analytics Private Limited
Plot No. 8, Phase 8-B, Industrial Area, S.A.S. Nagar (Mohali) 160055
GSTIN: 03PQRSX5678L1Z2

Place of supply: Chandigarh

RENTED PREMISES AND PERIOD

Premises: SCO 120-121, First Floor, Sector 34-A, Chandigarh, let under Commercial Lease Deed dated 1 April 2026.

Rent period covered: 2 April 2026 to 3 April 2026.

PARTICULARS

Description: Renting/leasing of non-residential property for the period stated above.
HSN/SAC: 997212
Taxable value: ₹1,50,000 (Rupees One Lakh Fifty Thousand only)

TAX

CGST @ 18%/2: ₹13,500 (Rupees Thirteen Thousand Five Hundred only)
SGST/UTGST @ 18%/2: ₹13,500 (Rupees Thirteen Thousand Five Hundred only)

TOTAL INVOICE VALUE: ₹1,77,000 (Rupees One Lakh Seventy Seven Thousand only)

Payment due by: 3 April 2026.

This is a computer-generated tax invoice issued under section 31 of the Central Goods and Services Tax Act, 2017 and the corresponding State/Union Territory Goods and Services Tax Act. Tax is payable by the supplier under the forward charge on the facts stated above; if the parties' facts differ, particularly on registration status, obtain a tax professional's confirmation before relying on this invoice — see the Commercial Rent Receipt in this library for the unregistered-landlord position and for the reverse-charge question flagged there.

For Sachdeva Estates

_________________________
Sudeep Sachdeva
Authorised Signatory

Questions about this document

Does the Commercial Rent Invoice (GST) need stamp paper or stamp duty in Punjab and Chandigarh?

No stamp duty — a tax invoice records a supply already made under an existing lease or licence and creates no new right of its own; it is not an instrument within section 2(14) of the Indian Stamp Act, 1899 in Punjab or in Chandigarh.

See the full position on stamp duty, registration and witnesses
Does the Commercial Rent Invoice (GST) need registration in Punjab and Chandigarh?

Not registrable — section 17 of the Registration Act, 1908 has no application to an invoice, in either place.

See the full position on stamp duty, registration and witnesses
What does the Commercial Rent Invoice (GST) cost on Kaagazaat?

Free.

Documents are free. Only kits are paid.

Does the Commercial Rent Invoice (GST) need witnesses?

Not required in either place.

See the full position on stamp duty, registration and witnesses

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