Rent paying to individual


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Querist : Anonymous

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Querist : Anonymous (Querist)
24 July 2017
Dear Experts,

We are paying rent to 8 number of an Individual persons every month 45000/- per month for a leased premises,
our company is a Registered GST Dealer that 8.Individuals are Unregistered dealers,

A. Please give clarification may i need to pay GST under Reverse Charge Mechanism ?
B. If yer How much % i need to pay ?

24 July 2017 Yes, since you are a registered person under GST and receiving services from unregistered person so you are liable to pay GST under reverse charge and GST is to be charged @18%.

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 July 2017 Thank you sir,

Please share the Notification or Section number

24 July 2017 Section 9(4) says that tax is to be paid by receipient regd dealer under reverse charge...

24 July 2017 Yes, you can refer sec 9(4) of CGST Act/5(4) of IGST Act/7(4) of UTGST Act.


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