GST on Rent

good quarry, I HAVE ALSO ANOTHER QUARRY SAME AS ,

A (REGISTERED GST) PROVIDE  GTA SERIVCE  TO B (REGISTERED GST),

B AGREE TO PAY GST 5% AND ALSO PAY,

BUT A RECEIVE GTA SERIVCE FROM C (UNREGISTERED GST LESS 20 LAC T.O.)

PLEASE TELL ME  WHAT IS LIABLITY OF GST ON A BECASUE C NOT PAY GST DUE TO UNREGISTERED .

C(Unregistered) --> A(Registered) --> B (Registered)

Even though the C is Registered person the Service reciver has to the pay tax under the RCM. Hence A and B have to pay tax for GTA. 

Your land lord is unregistered person. He is unregistered person because his income is less than Rs 20.00.

Hence you have to pay GST under the RCM. You can take it as input tax credit. 

The limit for RCM per day is Rs 5000/-. The Rent is not charged daily basis. Hence pay GST and take the ITC 

List of Service is attached for your ready reference under reverse charge

As per section 9(4) of the CGST Act , the central tax in respect of the supply of taxable goods or services or
both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse
charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the
person liable for paying the tax in relation to the supply of such goods or services or both.
Important Component
There are following elements which need to be present to trigger this section:-
1. There should be supply.
2. Supply should be in respect of taxable goods or services or both.
3. Supply must be by unregistered person.
4. Supply must be to registered person.
Analysis
1. If the transaction is not covered under the definition of supply, this section won’t be applicable.

One of my client has Business of watches he want to go for composite income but he has rental income from 2 shops also now please tell me whether he can go for composite GST or not Please suggest me remedy

IS SAME GST NO  OF BOTH INCOME

as GST is PAN based how can he get 2 GST numbers