rent of immovable property

Yes...... GST applicable under RCM, if tenant is RD

can u plz quote d relevant section?

RCM under GST Section 9(4).........

Refer: gst-reverse-charge

sorry to differ, but nor the individuals rent received is exceeding rs.20l, nor the renting of immovable property covered under rcm list? so on what basis gst is applicable?

no gst if rental income below 20 lakhs

but the company who paying u rent would pay gst under reverse charge not u

In your case if rent and non taxable supplies exceeds 20 L you are required to register yourself. For you information 20 L limits includes both taxable and all exempt supplies. As agricultural sale is out of purview of GST but for calculation of threshold limit of 20 L all exempt supplies are included.

Rent is not under RCM.

So individual has got to get himself registered if he crosses 20 L limit. Then raise Rent Bill and charge GST on that.

In second scenario individual is URD but tennant is registered ., tenant will have to pay GST on rent paid under RCM. After deducting GST from rent, he will issue cheque for balance rent every month.

In third scenario if both are URD there is no need for charging GST.

Hope you clear now.


In case

why will d company pay since it is not mentioned in d rcm list of items....

if d company registered. for any inward purchase from urd have to pay gst under rcm

Mr Mohan Das is quite right

Sorry name is Mr Manas Das

thank you sir

I don't think Ms. Dipti would have been satisfied........... but

let me clarify Mr. Chhatra Singh Dugar.......... in his example of second option......... that RD tenant has to pay full amount of rent to landowner and not after deduction of GST (under RCM), because ..............  a. the GST is over and above the service amount   b. ITC is available to tenant over the GST deducted under RCM (or even forward charge), so no loss to tenant.

I do agree with Mr Dhirajlal Rambhia that in case of RD tenant there is no loss to him if GST is PD by him over and above rent. Dipti has not mentioned how much rent of total rent is paid by this particular tenant. If it is substantially high, then tenant may face difficulty in adjusting GST pd under RCM against his output tax liability.