Wheter to pay gst on rcm basis on rental.godwon or not

RCM 689 views 8 replies
A registered person having godwon on rent from a unRegistred person so he is lible to pay gst on RCM basis as the owner of property is unRegistred person ??
Replies (8)
Yes, under section 9(4) the registered person is liable to pay gst under rcm.
Rcm not applicable for the Rent paid...
No registered person is not required to pay RCM on rent.
As per my view, renting doesn't come under rcm when received from registered supplier, but as per section 9(4), when an unregistered person is supplying any goods or services to a registered person , the liability to pay gst shifts on registered person.The provisions of the act will applicable to the recipient as if he is the supplier of goods and services.
@ Mr Binay Kumar.,

Yes... You are correct if only read sec 9(4) of CGST act 2017...

But, Please read the said section with that section's related amendments & notifications.
It's better to understand the sec...
Yes agree with Mr. Raja Ji
In term of Notification 38/2017 CT (R) , DTD. 13/10/2017 , The section 9(4), was Rescinded till Notification 7/2019 CT (r) which is effective from 1/2/2019 & Applicable only on Promotor/Developer.

So as of today it's Applicable only on Promotor/Developer
Dear Mr Pankaj Rawat Ji.,

Can You give Your solution in this following liked forum ...?


https://www.caclubindia.com/forum/eligibility-of-itc-540763.asp
Pankaj sir can u please explain the provision please


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