Is RCM applicable for Dental Doctors whose annual gross receipts are below 20 lakhs

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This query is : Resolved

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This discussion clarifies whether dental doctors with annual gross receipts below £20 lakhs are liable to pay GST Reverse Charge Mechanism (RCM) on rent paid for their clinic. The advice given is that RCM on rent is only applicable if the doctor is registered under GST and paying rent to an unregistered landlord. If the doctor is not registered for GST, then RCM does not apply to their rent payments.

Venkateshwarlu Pulluri

Venkateshwarlu Pulluri (Querist)

14 August 2025 sir, one small dental practicing doctor paying rent for his clinic Rs.30,000/- per month whose gross receipts for previous year i.e., 2024-25 is 17,56,000/-, and gst officials visiting the doctors and enforcing to pay GST RCM on rent paid by them,
is it payable or not, please confirm

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

14 August 2025 Only a registered person under GST is liable to pay RCM on rent paid to an unregistered person.
If the doctor is not registered, RCM does not apply.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

23 September 2025 Good luck....

Venkateshwarlu Pulluri

Venkateshwarlu Pulluri (Querist)

24 September 2025 thank you sir, for your valuable advise

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

24 September 2025 You are welcome.

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