Rcm on rent

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This query is : Resolved

surender saini (Querist)

22 April 2019 Hello Experts
Our Company is registered In GST.

1 .Our Company paid rent per month.from April 2018 To March 2019 .
2. Approx Amount 1,10,000 P.M After Deducting TDS to Mr A and same amount To Mr B
3. Mr A & B are raising Invoices to our company without GST Charges Because they are not registered in GST

Now Company will pay GST under RCM or not

Please guide
Thanks In advance

CA Anita Bhadra

CA Anita Bhadra (Expert)

22 April 2019 No
Company will not pay GST under RCM
Payment of rent to unregistered person has not been notified under sec 9(3) or 9(4) of CGST Act

Section 9(3) of the CGST Act, 2017 provides the provisions of reverse charge and the same is reproduced as follows;

“The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both

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KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)

22 April 2019 RCM On Rent not applicable except following services
https://www.caclubindia.com/share_files/files_download.asp?cat_id=54&files_id=77094

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