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Commercial Rent Invoice Generator

Generate a commercial rent tax invoice or plain receipt — forward charge, RCM, or nil, based on your registration status. Auto-computes GST and TDS.

— No app to install · no sign-up · your document data stays in your browser.

₹5
One commercial rent documentNo signupProofread free · ₹5 for the final PDF
Commercial rent — GST + TDS quick guide

Part of: Salary, Rent & Income-Tax Documents →

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What this generates

  • TAX INVOICE (forward charge) or plain COMMERCIAL RENT RECEIPT (RCM/nil)
  • GST @ 18% — CGST 9% + SGST 9% intra-state or IGST 18% inter-state
  • SAC 997212 — non-residential / commercial immovable property
  • RCM note (Entry 5AB, Notification 09/2024-CTR) when applicable
  • TDS section (Section 393(1), formerly 194I / 194IB), rate, and net payable
  • Amount in words + optional business letterhead

Primary sources

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Document details

Invoice number, date, and the rented property.

Full address of the commercial premises being rented.

e.g. "July 2026" or "01/07/2026 to 31/07/2026"

Reviewed for GST accuracy by Mrs. Swapna Patel·Indirect tax editorial contributor
Annotated sample commercial rent tax invoice, with callouts marking the TAX INVOICE title and SAC 997212, the landlord GSTIN (mandatory on a tax invoice), the CGST + SGST tax split, the GST-before-TDS computation rule, and the TDS deducted separately at payment.
Annotated sample commercial rent tax invoice — key fields labelled. invoice vs receipt vs quotation guide →

How to generate a commercial rent invoice

  1. Enter the invoice number, date, rented property address, and rent period.
  2. Enter landlord and tenant details — landlord GSTIN is required only when GST-registered.
  3. Enter the monthly rent and registration status; GST and TDS compute automatically.
  4. Review the free on-page preview, then pay ₹5 for the final PDF.

Your invoice data is processed entirely in your browser — party names, GSTINs, rent, and tax figures never reach our servers. We do not store, log, or share your document data.

A commercial rent document carries two independent obligations: GST at 18% under forward charge or reverse charge (RCM) (RCM on rent does not apply to composition-scheme tenants), depending on which party is GST-registered; and TDS under Section 393(1) of the Income-tax Act, 2025 (Table Sl. No. 2 — formerly Sections 194-I/194-IB of the 1961 Act) once rent exceeds ₹50,000 for a month or part of a month, deducted separately from GST and never netted against it. TDS on rent (Section 393, formerly 194-IB) — full guide →

FAQ

Commercial rent invoice — common questions

What GST rate applies to commercial rent in India?
18% GST applies to renting of commercial or non-residential immovable property under SAC 997212 (CGST Act). Intra-state: CGST 9% + SGST 9%. Inter-state: IGST 18%. This applies only when the landlord is GST-registered (forward charge) or when the landlord is unregistered and the tenant is registered under RCM (Entry 5AB) — excluding a tenant who has opted for the composition levy, which Notification 07/2025-CT(Rate) (w.e.f. 16.01.2025) excludes from RCM on commercial rent (Entry 5AB).
What is the reverse charge on commercial rent (Entry 5AB)?
Entry 5AB, inserted by Notification 09/2024-CTR effective 10 October 2024, requires a GST-registered tenant — other than one who has opted for the composition levy (excluded by Notification 07/2025-CT(Rate) w.e.f. 16.01.2025) — to pay 18% GST under Reverse Charge Mechanism (RCM) when renting premises from an unregistered landlord. The tenant must issue a self-invoice under Section 31(3)(f) of the CGST Act. The landlord issues a plain receipt — no GST line appears on the landlord's document.
When is TDS applicable on commercial rent?
TDS is triggered when rent exceeds Rs. 50,000 for a month or part of a month, under Section 393(1) of the Income-tax Act, 2025, Table Sl. No. 2 (formerly Sections 194-I/194-IB of the 1961 Act). Under Sl. 2(ii) (formerly Section 194I): company/firm/LLP deductors, and individuals/HUFs liable to tax audit, pay 10% TDS on land/building/furniture, 2% on plant and machinery. Under Sl. 2(i) (formerly Section 194IB): an individual/HUF not subject to tax audit deducts 2% flat and files Form 141 (formerly Form 26QC) once per tax year.
Is GST computed on rent before or after TDS?
GST is always computed on the full taxable amount (rent + any other charges) before deducting TDS. The two are independent. The document shows: Taxable rent → add CGST/SGST or IGST = Invoice Total; then below: "Less: TDS u/s 393(1)" (formerly 194I) "@ X%" → Net payable. Never net out TDS before computing GST.
What document does the landlord issue under RCM?
When the landlord is unregistered and the tenant is registered (RCM case), the landlord issues a plain commercial rent receipt with no GST. A note on the receipt states that the tenant is responsible for GST under RCM. The tenant then issues a self-invoice under Section 31(3)(f) of the CGST Act for their own records and ITC claim.
What is SAC 997212?
SAC 997212 is the Services Accounting Code for "Rental or leasing services involving own or leased non-residential property" under the GST tariff. It covers commercial premises including offices, shops, warehouses, and industrial units. SAC 997211 covers residential property and is not applicable to commercial rent. A GST tax invoice for commercial rent should show SAC 997212 (4 or 6 digits as required by your turnover under Notification 78/2020-CT).

References

After you generate

  • PDF downloads to your device — your document content is never stored on our servers
  • Forward-charge PDF is your Section 31 tax invoice — keep it for GST returns
  • RCM case: give the plain receipt to your tenant; they self-invoice u/s 31(3)(f)

First-timer questions

  • When does RCM apply to commercial rent?

    When the landlord is GST-unregistered and the tenant is GST-registered and has NOT opted for the composition levy — Notification 07/2025-CT(Rate) (w.e.f. 16.01.2025) excludes composition-scheme tenants from RCM on commercial rent (Entry 5AB). Entry 5AB (Notification 09/2024-CTR, w.e.f. 10.10.2024) requires the (non-composition) tenant to pay 18% GST under RCM and self-invoice under Section 31(3)(f).

  • Does GST apply if both parties are unregistered?

    No. If both the landlord and tenant are unregistered, no GST is applicable. The document is a plain commercial rent receipt with no tax lines.

  • Is TDS on rent assessed monthly or annually?

    Monthly — effective 01.04.2025 (Finance Act 2025), now under Section 393(1), Income-tax Act 2025 (formerly Sections 194-I/194-IB). TDS triggers when rent for a month (or part of a month) exceeds Rs. 50,000. The old annual Rs. 2.4 lakh limit was replaced.

  • Can I use this document for GST filing?

    For forward-charge invoices: yes, it is a Section 31 tax invoice when all Rule 46 fields (incl. recipient GSTIN) are filled, and it can be used for GSTR-1 reporting. For RCM: the landlord's plain receipt is a supporting document; you (the tenant) must issue a self-invoice for ITC purposes.

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Last reviewed: 28 September 2026