RCM on Rent Payment For Commercial Property

This discussion explores whether the Reverse Charge Mechanism (RCM) is applicable to rent paid for commercial property, specifically when the landlord is unregistered. While some initially suggested it applies, the consensus, referencing Section 9(4) of the CGST Act 2017, indicates that RCM is generally not applicable in this scenario as it's reserved for specified unregistered suppliers. The discussion also briefly touches on exceeding rent collection amounts in GST.