Piyush Tanwar (Assistant Manager - Accounts) 08 November 2018
Reverse Charge Mechanism (in case of supplies made by unregistered persons to registered persons) deferred to 30th Sept 2019.
So you don't have to pay GST Under RCM on Rent Paid to Unregistered Person.
Thanks & Regards
RAJA P M ("Do the Right Thing...!!!") 08 November 2018
RCM not applicable as per Mr Piyush Tanwar's reply...
If You are already paid then show the details in GSTR 3B return and Take ITC as same...
No need to show the details in GSTR 1 return. It's not required in GSTR 1.