Notification no. 09/2024 central tax rate

I understand your concern. You are a registered person who paid rent to an unregistered person on October 9, 2024, and you're wondering if you need to pay Reverse Charge Mechanism (RCM) for your October 24 rent payment ¹. RCM is applicable for commercial property rent paid to unregistered persons by registered persons, as per the notification 09/2024 central tax rate, dated October 8, 2024, effective October 10, 2024 ¹. Since you paid rent on October 9, 2024, RCM will not be applicable for that payment ¹. However, for your October 24 rent payment, you will need to pay RCM, as it falls after the effective date ¹. Please note that RCM is applicable only for commercial properties and not for residential properties ¹. Also, the landlord is not required to worry about GST applicability, as the entire GST liability is mounted on the registered tenant under the reverse charge mechanism ². I hope this clears up any confusion. I understand your concern. You are a registered person who paid rent to an unregistered person on October 9, 2024, and you're wondering if you need to pay Reverse Charge Mechanism (RCM) for your October 24 rent payment ¹.

RCM is applicable for commercial property rent paid to unregistered persons by registered persons, as per the notification 09/2024 central tax rate, dated October 8, 2024, effective October 10, 2024 ¹. Since you paid rent on October 9, 2024, RCM will not be applicable for that payment ¹. However, for your October 24 rent payment, you will need to pay RCM, as it falls after the effective date ¹.

Please note that RCM is applicable only for commercial properties and not for residential properties ¹. Also, the landlord is not required to worry about GST applicability, as the entire GST liability is mounted on the registered tenant under the reverse charge mechanism ².

I hope this clears up any confusion. If you have any more questions or concerns, feel free to ask!

what will happen if person in registered in one place say gujarat and not registered in Telangana and he is paying rent to unregistered person in telangana for telangana office..

Yes—RCM applies to the rent for October 2024 if the commercial property was rented by an unregistered person to your registered business. The notification’s effective date is 10 October 2024. The relevant point is when the rental service was supplied—not merely the date you paid the rent. If the rent covers October as a monthly rental service, it is generally supplied after the effective date, so RCM would apply even though you paid on 9 October. If the payment was solely for a rental period completed before 10 October, the result may differ; check the agreement and rental period.

For this transaction, establish the period covered by the rent and account for RCM in the applicable tax period. This date-and-period check is a useful control in rental GST reviews. Manual verification across lease terms, invoices and payment records is difficult; automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. Message us on WhatsApp to explore a more efficient compliance workflow: https://wa.me/message/3HVOZ7HIY4ESC1