Your consultant’s reasoning is not correct.
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GST registration threshold (₹20 lakh for services) is checked on the supplier’s aggregate turnover (gross value) — not on post-TDS receipts, and (if it’s a partnership firm) not partner-wise.
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Renting a commercial immovable property for business (hotel) is a taxable supply (generally 18%).
Important update (from 10 Oct 2024): If you remain unregistered and the tenant is GST-registered, then GST on renting of any immovable property other than residential dwelling is payable by the tenant under RCM (not by you).
In that case, you can generally stay unregistered if you are only making supplies where GST is payable by the recipient under RCM (registration exemption).
So, practically:
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If the hotel tenant is GST-registered (regular scheme) → Tenant pays GST under RCM; you don’t charge GST on invoice/rent.
Hope you find the information helpful. You are free to contact me for further discussion.
Thank you.
