Regarding payment of RCM on shop Rent
This query is : Resolved
Gaurav Pandey
(Querist)
19 May 2026
If someone has temporarily closed their business and is no longer paying shop rent, and files a nil GST return, will they still have to pay the RCM tax on the rent? Plz help asap
Dhirajlal Rambhia
(Expert)
19 May 2026
The RCM liability is triggered only when rent is actually payable or paid (or deemed to be used for business purposes). If the business has been shut down, the agreement is terminated, and no rent is being paid or debited, then there is no rent‑service supply and hence no RCM to pay for that closed‑down shop.
But If you have not paid the rent yet but the landlord has issued an invoice or the rent is legally "payable" under your agreement, RCM liability is triggered based on the "Time of Supply" rules.
But If you have not paid the rent yet but the landlord has issued an invoice or the rent is legally "payable" under your agreement, RCM liability is triggered based on the "Time of Supply" rules.
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