Reverse mechanism on rent paid in advance

respected sir

Reverse charge is not applicable on payment of rent.

further if rent is paid for residential dwelling it is out of ambit of GST as per notification 12/2017 serial no.12,heading 9963.

Yes , if after or Before 1/7/2018 no further notification in regard to amendment of Notification 10 , RCM will be applicable on rent from URD.,. As I don't think if payment whole year rent in advance will avoid you doing RCM , your rent agreement is also matter here, moreover it will book as advance Rent , on doing provision for monthly exp for rent you have do RCM

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