GST RCM ON COMMERCIAL PREMISES

One of our client is paying office rent to GST Unregistered person. It is a commercial premise. Now are they required to Pay GST on RCM ? It is not a residential building......

Replies (3)
Quick Summary
This discussion clarifies the applicability of GST Reverse Charge Mechanism (RCM) on rent paid for commercial premises. It confirms that RCM is generally applicable when renting commercial property from an unregistered landlord, even if the landlord operates their own GST-registered business (like GTA services) from a rented home. The query also touches upon ITC eligibility in such scenarios.

No. The RCM is only over residential premises...

Thank you sir......Onemore Query.

 

Suppose one person is running GTA Service who opted to GST on RCM for his services... ( Recipients will pay GST ) operating from his rented home as business Place. Is this RCM on rent is applicable to such persons also ? If yes are they eligible for Full Claim of ITC? 

Yes RCM applicable

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