Registered person paid rent to nagar nigam and that authority charge gst.and invoice is on the name of receiptent himself whether he can claim ITC of that gst.
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Quick Summary
This discussion clarifies whether a registered person can claim Input Tax Credit (ITC) for GST charged by Nagar Nigam on rent. While Nagar Nigam typically shouldn't charge GST on services provided to registered entities (as it falls under Reverse Charge Mechanism - RCM), if they do charge it, you can generally claim the ITC. It's advised to ensure your GST number is on the invoice and to request a credit note if GST was incorrectly charged. Even if the RCM payment doesn't reflect in your GSTR-2A, you can still claim the ITC, provided you pay the applicable 18% GST under RCM.
Renting of immovable property by local authority to a person registered
under GST is under RCM . hence Nagar Nigam shall not charge GST , but Receptient is liable to do RCM under Section 9(3).
Dear Rajat, please check whether your GST No. is mentioned in invoice. Yes this service is liable under RCM if the receiver is a registered person. If they charged GST, ask them to not charge and issue credit note for earlier invoice stating that service is liable under RCM.