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Rent Invoice Generator

Generate professional rent invoices with automatic GST calculation for commercial properties. CGST/SGST breakdown, multi-month batch generation with instant PDF download.

Need Rent Receipts instead?

Generate rent receipts for HRA tax exemption with revenue stamp support
Landlord / Owner Details
Tenant Details
Property Details
Residential property rent is exempt from GST
Rent Details
Invoice Period
Landlord Signature (Optional)

Invoices Generated!

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Frequently Asked Questions

A rent invoice is a demand for payment issued by the landlord to the tenant before or at the time rent is due. A rent receipt, on the other hand, is an acknowledgement of payment already received. Invoices are commonly used for commercial properties requiring GST compliance, while receipts are primarily used for HRA exemption claims by salaried employees. Need rent receipts? Use our Rent Receipt Generator.

GST at 18% is applicable on rent of commercial properties when the landlord is registered under GST (has a valid GSTIN). Residential property rent is exempt from GST under notification 12/2017-CT(Rate). The GST is split equally as CGST (9%) and SGST (9%) for intra-state transactions, or as IGST (18%) for inter-state transactions.

Rental services for immovable property fall under SAC Code 997212 (Rental or leasing services involving own or leased non-residential property). This code should be mentioned on GST-compliant rent invoices for proper classification under the GST regime.

GSTIN is required only if the landlord is registered under GST and the property is commercial. For residential properties, GST is not applicable, and GSTIN is not needed. If the landlord's aggregate turnover exceeds Rs. 20 lakhs (Rs. 10 lakhs in special category states), GST registration is mandatory.

Yes. You can generate rent invoices for both residential and commercial properties. For residential properties, GST is not applicable, so the invoice will show only the base rent without any tax breakdown. This is useful for landlords who want a professional invoice format for their rental income records.

Yes, this tool is 100% free with no hidden charges. No login or signup is required. You can generate unlimited rent invoices with automatic GST calculation, preview them, and download as professional PDF documents at no cost.

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Rent Invoice Generator with GST - Complete Guide for Landlords (2025-26)

If you are a landlord renting out commercial property in India, issuing proper rent invoices is not just good practice, it is a legal requirement under GST law. This guide covers everything landlords need to know about rent invoices, GST on rent, and how to generate professional rent invoices online.


What is a Rent Invoice?

A rent invoice is a formal document issued by the landlord (supplier of service) to the tenant (recipient of service) demanding payment for the use of property. Unlike a rent receipt which acknowledges payment already received, an invoice is issued before or at the time of payment and serves as a billing document.

Rent invoices are essential for:

  • GST compliance - Landlords registered under GST must issue tax invoices for commercial property rent
  • Input Tax Credit (ITC) - Tenants can claim ITC on GST paid on commercial rent if they are also GST-registered
  • Record keeping - Professional invoices help maintain clean financial records for both landlord and tenant
  • TDS compliance - Invoices serve as the basis for TDS deduction under Section 194-I

GST on Rent - When Is It Applicable?

The applicability of GST on rent depends on the type of property and the landlord's GST registration status:

Property Type Landlord GST Status GST Rate Invoice Type
Residential Any Exempt (0%) Regular invoice (no GST)
Commercial GST Registered 18% (CGST 9% + SGST 9%) Tax invoice with GST breakdown
Commercial Not Registered Not applicable Regular invoice (no GST)

GST Calculation Example

Let us understand GST on rent with a practical example:

  • Monthly Rent: Rs. 50,000
  • Property Type: Commercial (office space)
  • Landlord: GST-registered (GSTIN available)

GST Calculation:

  • Base Rent: Rs. 50,000
  • CGST @ 9%: Rs. 4,500
  • SGST @ 9%: Rs. 4,500
  • Total GST: Rs. 9,000
  • Total Payable: Rs. 59,000

The tenant (if GST-registered) can claim the Rs. 9,000 as Input Tax Credit (ITC) against their output GST liability, effectively making the GST cost-neutral.


SAC Code for Rent - 997212

Under the GST regime, services are classified using SAC (Services Accounting Code). The relevant SAC codes for rental services are:

  • 997212 - Rental or leasing services involving own or leased non-residential property (offices, shops, warehouses)
  • 997211 - Rental or leasing services involving own or leased residential property

For commercial property rent invoices, SAC Code 997212 should be mentioned for proper GST classification.


Mandatory Details on a GST Rent Invoice

A GST-compliant rent invoice must contain the following details as per Section 31 of the CGST Act, 2017:

Detail Required Notes
Supplier Name (Landlord) Yes Full legal name of the property owner
Supplier GSTIN Yes (GST invoice) 15-character GST Identification Number
Supplier Address Yes Registered address of the landlord
Recipient Name (Tenant) Yes Name of the tenant
Invoice Number Yes Unique serial number, consecutive
Invoice Date Yes Date of issue
SAC Code Yes (GST invoice) 997212 for commercial property rent
Taxable Value Yes Base rent amount before GST
CGST + SGST / IGST Yes (GST invoice) Tax amounts with rate and total
Total Amount Yes Including GST where applicable

TDS on Rent - Section 194-I

When rent paid or credited to the landlord exceeds Rs. 2,40,000 per year (effective from FY 2019-20), the tenant must deduct TDS under Section 194-I:

  • Land and Building: TDS at 10%
  • Plant and Machinery: TDS at 2%
  • Threshold: Rs. 2,40,000 per year (aggregate rent to a single landlord)

For individuals/HUFs not subject to tax audit, Section 194-IB applies instead - TDS at 5% on monthly rent exceeding Rs. 50,000.


Input Tax Credit (ITC) on Rent

GST-registered tenants can claim Input Tax Credit on the GST paid on commercial property rent, subject to conditions:

  • The rented property must be used for business purposes
  • The landlord must be GST-registered and must file returns
  • The tenant must have a valid tax invoice from the landlord
  • The GST must reflect in the landlord's GSTR-1 and the tenant's GSTR-2B

Residential Rent - GST Exemption

Rent paid for residential property used for personal residence is exempt from GST under notification 12/2017-CT(Rate). However, from 18 July 2022, if a GST-registered person takes a residential property on rent, the tenant must pay GST under reverse charge mechanism (RCM), even though the landlord is not GST-registered.

Key points:

  • Residential rent by an unregistered tenant - Fully exempt from GST
  • Residential rent by a GST-registered tenant - GST at 18% under RCM (effective 18 July 2022)
  • Commercial rent - Always taxable at 18% if landlord is GST-registered

How to Use This Rent Invoice Generator

Our free rent invoice generator creates professional, GST-compliant invoices in three simple steps:

  1. Enter Details - Fill in the landlord's name, address, GSTIN (for GST invoices), tenant's name, property address, rent amount, and select property type
  2. Select Period - Choose the start and end month, set the due day. Use the quick-fill buttons for common periods like "FY 2025-26"
  3. Download PDF - Click Generate to preview invoices with automatic GST calculation. Download the complete set as a professional PDF

For commercial properties with GSTIN, the tool automatically calculates 18% GST split into CGST and SGST. Each month gets a separate invoice page with a unique invoice number.


Disclaimer

This tool generates rent invoices based on the details you provide. The generated invoices include automatic GST calculation for commercial properties when GSTIN is provided. Users are advised to verify the GST amounts and consult a qualified Chartered Accountant for GST compliance. Verified.RealEstate is not responsible for any incorrect information entered by users. The tax rates, GST rules, and regulatory references in this article are based on the law as applicable for FY 2025-26 and are for informational purposes only. Looking for rent receipts for HRA? Use our Rent Receipt Generator. Want verified legal help? Click here.