What will be the GST on Hotel offering Rooms for following situations ?

In both the situation I am assuming there is no food services involved.

Situation 1 no registration required even if total receipt above 20 lakh since you are providing 0% service.

Situation 2: No registration required since the receipt is below 20 lakh once it goes above 20 lakh you need to take registration.

Even if they are registered online they won't have to take registration.

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Thank you

Hello,

A. GST applicable at 0% (Nil rated). Since dealing in 100% Nil rated supplies, GST registration not required. 

B. Total Receipts below Rs. 20 Lakhs, GST registration not required.

I hope that this answer satisfies your requirements.

Regards,

CA Hunny Badlani

Hotel A- As the value of declared tariff for room is less than Rs.1,000 per night therefore it is exempt from GST and GST registration.

Hotel B - As the value of declared tariff for a hall is more than Rs.1,000 per night therefore it is a taxable supply. In your case, the total turnover for the F.Y. is less than Rs.20 lacs therefore you are not required to register for GST and collect GST from the customers. Once the turnover will exceeds Rs.20 lacs, you should register for GST and collect GST.

GST will be applicable on the day you cross 20 lakh receipts and once you cover 20 lakh you need to collect GST on the 2 lakh earned after that.

Yes once you are registered under GST you need to collect GST, it's not an yearly thing.

First year

Needs to register when turnover will cross Rs.20 lacs. Needs to collect GST on Rs.2 lacs.

Second year

GST to be collected on Rs.2 lacs. Rate is 12%.

Dear Sir,

Hope you are doing well !!

In both the said scenario, there is no need to take GST registration.

GST registration needs to be taken on crossing turnover of Rs. 20 Lakhs, GST would be collected on the receipts above Rs. 20 Lakhs.

Since already registered, next year you would be liable to collect GST till you apply for cancellation of GST since turnover below Rs. 20 Lakhs.

Hi

1. GST registration shall not be required. Although, your aggregate turnover exceeds 20 lacs, GST registration is not required since you are only providing nil rated services.

2. GST registration not required in this case as aggregate turnover is less than 20 lacs.

First year,

You need to register under GST once your turnover crosses 20 lacs. Thereafter, any services of renting of halls shall be chargeable to GST.

Next year,

For 2 lacs, GST shall be collected from customers and paid to the government.

Please note that once you are registered under GST, you have to mandatorily file GST returns and collect & pay GST on all taxable supplies.

-Once your turnover crosses the limit of 20 lakh, you will be required to register for GST. 

-GST would be collected from the customer for RS 2 lakh.