12 September 2019
Yes. If the rent is charged by landlord and his rental income is less than Rs.20,00,000/- per annum , there is no need to register. Then lessee is to pay GST under RCM and we can avail credit in the month in which GST payment is made.
13 September 2019
Sorry. My earlier reply is wrong. After seeing the reply from Mr.Raja and Abhieshek Goyal , i have gone through the provisions of section 9(4) CGST act and no RCM is payable for URD by registered dealers except for specified persons and specified supplies/ services. But the Government is notified any specified persons and services till date.