TIME OF RCM PAYMENT IN RENT

This query is : Resolved

Dibyendu Majumder (Querist)
Follow

18 April 2026 My client was liable to pay rent for the store & staff accommodation for the month of JAN-26, but he delayed paying the rent and actually paid the rent for JAN-26 in MAR-26. Does the self-invoice need to be prepared on Feb-26 and the RCM need to be paid within 20-03-2026 by FEB-26 GSTR3B? although he has not paid rent of JAN-26 in FEB-26 as per rule 47A all registered persons liable to prepare a self-invoice within 30 (thirty) days from the date of receipt of goods or services or both, which is mentioned in Under sec. 9(3) or 9(4)?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

18 April 2026 If this rent is liable to GST under RCM, then time of supply for service is governed by section 13(3). After amendment, where self-invoice is to be issued by recipient, the relevant point is the date of self-invoice, and Rule 47A requires such self-invoice to be issued within 30 days from receipt of service. Therefore, for Jan-26 rent, if self-invoice is raised in Feb-26, RCM is payable in Feb-26 GSTR-3B, even if actual rent is paid only in Mar-26. So yes, your understanding to pay through Feb-26 GSTR-3B is generally correct, subject to confirming that the rent transaction is actually covered under RCM.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now