I am registered with GST Department in Delhi. I have taken on Rent Commercial Property in Delhi. Annual Rent paid by me is Rs. 60,00,000/-. The property belongs to a Foreign National residing permanently in USA. How the GST Registration will be done and how the GST Liability (C plus S) or I be discharged?

Since you are registered with the GST department, you are liable to discharge GST under reverse charge in case of supplies received from a person located outside India and such supply qualifies as import of services. Such services would qualify as import of services only when the place of supply is located in India. In the present case since this is renting of immovable property, as per Section 13(3), place of supply would be the location of immovable property, thus, since property is located in Delhi, place of supply is in India and the supply qualifies as import of services. Thus, since the place of supply is in India, location of supplier outside India, you are liable to pay IGST with place of supply as Delhi under reverse charge.