Renting of immovable property for commercial purposes

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What is the GST implementation for renting of immovable property for commercial purposes, where the tenant is an unregistered person?
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The landlord must issue a tax invoice and charge GST on the rental amount if the landlord is registered under GST. The Reverse Charge Mechanism (RCM) does not apply; only the Forward Charge Mechanism (FCM) is applicable for the landlord. When the tenant is an unregistered person, the GST liability does not fall on the tenant.


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