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SAC 997212 · GST 18% · Section 194I/194IB TDS

Commercial Rent Invoice Generator

Generate a GST-compliant commercial rent invoice or plain receipt — forward charge, RCM, or nil based on your registration status. Auto-computes CGST/SGST/IGST and TDS under Section 194I/194IB.

— No app to install · no sign-up · nothing leaves your device.

₹9
per clean PDFTAX INVOICE or plain receipt — forward charge, RCM, or nil. No watermark.Free with watermark · ₹9 watermark-free
Commercial rent — GST + TDS quick guide

Generators

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 (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"

Three GST scenarios — automatically handled

Forward charge

Landlord is GST-registered. Landlord issues a Tax Invoice (Rule 46 CGST) with 18% GST — CGST 9% + SGST 9% intra-state or IGST 18% inter-state. SAC 997212.

Reverse Charge (RCM)

Landlord unregistered, tenant GST-registered. Tenant pays 18% GST under RCM (Entry 5AB, Notification 09/2024-CTR, w.e.f. 10.10.2024). Landlord doc is a plain receipt.

No GST

Both parties unregistered. No GST applicable. Plain commercial rent receipt with no tax lines.

TDS on commercial rent — 194I vs 194IB

Triggered when monthly rent exceeds Rs. 50,000 (Finance Act 2025, effective 01.04.2025). GST is computed on the full taxable rent — never net of TDS.

Section 194I

Company / Firm / LLP

Deductor is a company, partnership, LLP, or individual/HUF subject to tax audit. Land/building/furniture: TDS @ 10%. Plant and machinery/equipment: TDS @ 2%.

Section 194IB

Individual / HUF (not audit-liable)

Deductor is an individual or HUF not required to get their accounts audited. TDS @ 2% flat. Filed via Form 26QC, once per financial year.

Rates reflect FY 2025-26 (Finance Act 2025). Your TDS section — 194I (10% land/building, 2% plant & machinery) or 194IB (2%) — depends on whether the tenant was liable to tax audit last year; pick the tenant type above accordingly.

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FAQ

Commercial rent — 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 (RCM under 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 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 monthly rent strictly exceeds Rs. 50,000 (effective 01.04.2025 per Finance Act 2025 — assessed monthly, not on annual total). Under Section 194I: company/firm/LLP deductors pay 10% TDS on land/building/furniture, 2% on plant and machinery. Under Section 194IB: an individual/HUF not subject to tax audit deducts 2% flat and files Form 26QC once per financial 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 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. All commercial rent invoices must quote SAC 997212.

References

After you generate

  • PDF downloads to your device — nothing 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. Entry 5AB (Notification 09/2024-CTR, w.e.f. 10.10.2024) requires the 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). 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, the TAX INVOICE satisfies Section 31 requirements and can be used for GST-R1 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: 7 July 2026