Rcm under gst

rent regards commercial property paid to unregistered person , liable this type expenses liable RCM by registered person under gst , please clarify position at present
Replies (7)
Quick Summary
This discussion clarifies the Reverse Charge Mechanism (RCM) applicability for rent paid on commercial property to unregistered persons under GST. Currently, registered persons are generally not liable for RCM on such payments, as Section 9(4) of the CGST Act has been largely scrapped, except for specific cases involving promoters and developers. The relevant amendments and notifications are cited for further reference.

If you are registered person Paying rent regarding commercial property to unregistered person, than there is no RCM liability because RCM is not applicable in this case...
RCM inward tax payable or not?
Not required to pay in this case....if Rent paid on unregistered person 'No RCM' as RCM Sec. 9(4) is scrapped / removed for all persons except Specified person ( promoter/ developers).
Thanks mr.sagar patel sir, any notification sir
Refer The Central Goods And Services Tax (Amendment) Act, 2018 (No. 31 Of 2018) read with Notification No. 07/2019- Central Tax (Rate) dated 29th March, 2019
K thanks mr.sagar jii
Welcome.......... imran jii

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