@ Chandra Sekhar:  If you are registered.... you have to charge GST over the commercial rental services. And the GST collected is to be paid to treasury.

But if you are not registered, but tenant is registered under GST, then tenant will pay the same under RCM.

So, in either case,  either of you or both are registered........ finally tenant has to pay GST, for which he can avail ITC.

But in an alternative case..... if non of you are liable to be registered and effectively not registered.... No GST will be applicable.......