Eligibility of Input GST on RCM paid on Rent of Residential dwelling


This query is : Resolved 

Quick Summary
A GST-registered limited company is seeking clarification on whether it can claim Input Tax Credit (ITC) for GST paid under the Reverse Charge Mechanism (RCM) on rent for residential properties used by employees. These properties are located in various states, while the company's GST registration is only in Delhi. The core question is whether ITC is permissible for expenses where the place of supply differs from the registered place of business.

19 July 2022 Dear All,

My company is a limited company registered under GST. We have taken many properties on rent for residential purposes (for our employees) across many states. Our company has registered its Delhi office as the only place of business under GST purpose. Now my query is whether we will be able to take the input of GST paid on RCM for the properties situated outside delhi?

Prompt response shall be highly appreciated.


19 July 2022 Yes, ITC can be taken on such RCM paid as it's related to business.

19 July 2022 No, you can't take ITC on the supplies for which the place of supply is other than your registered place of business.


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