VAT will be applicable for the rental period from 2018 onwards.

Dear Sujit, vat is applicable in one payment or yearly payments

For prudence, i would suggest apportioning based on rental period regardless of whether it is one payment or yearly payment.

thank you Mr. Sajith for your time and support

the VAT will be applicable basis the nature of building, viz, residential or commercial. if it is residential building used for labour accommodation then the rentals should be exempt. The tax point should be earliest of invoice generation or the receipt of payment . if the invoices or receipt are in arrears for more than 1 year then the rent should be accounted at the end of 1 year from the period of lease.