Reverse charge on rent paid

we are paying rent to an unregistered person under GST. My query is applicability of reverse charge on rent paid.
Replies (8)

No, since RCM under section 9(3) / 5(3) of the CGST/IGST ACT, 2017 has been suspended till 30.09.2019.

I think section 9(3) is not suspended place confirm.
rent is not covered under. RCM sec 9(3)
it has been suspended upto 30.09.2018

Let me rectify typographical mistake.........

CBIC has notified that the provisions relating to Reverse Charge Mechanism (RCM) under GST, i.e. under Section 9(4) of the CGST Act, 2017, Section 5(4) of the IGST Act, 2017 and Section 7(4) of the UTGST Act, 2017 have been further Deferred/ Suspended by Govt. by 1 year, i.e. from 30 Sept. 2018 to 30 Sept. 2019

RCM u/s 9(4) has been suspended by the Govt till 30.09.2019. 

Further the above service of renting has not been specified in the list of RCM applicable u/s 9(3). 

Section 9(3) of the CGST act 2017 , services like GTA  -,  Advocate service , and other services mentioned in Notification 23/2017 dt 28/6/2017 RCM  is still aplicable please Confirm . 

Yes the Notf. 13/2017 dated 28.06.2017 in relation to section 9(3) is still applicable. 

RCM is applicable on those specified services. 

The link is mentioned below for your ready reference:

https://cbec-gst.gov.in/central-tax-rate.H T M L

 

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