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

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student
239 Points Posted on 26 January 2020
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 ??
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On 26 January 2020 at 00:47 Report
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This discussion explores whether GST is payable on godown rent received from an unregistered owner under the Reverse Charge Mechanism (RCM). While Section 9(4) of the CGST Act initially suggested liability for the registered recipient, subsequent notifications have significantly amended its applicability. Currently, RCM on such rentals is generally not applicable, except in specific cases involving promoters or developers.

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4 Points Posted on 26 January 2020
Yes, under section 9(4) the registered person is liable to pay gst under rcm.
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On 26 January 2020 at 01:48
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"Do the Right Thing...!!!"
128157 Points Posted on 26 January 2020
Rcm not applicable for the Rent paid...
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On 26 January 2020 at 05:31
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1184 Points Posted on 26 January 2020
No registered person is not required to pay RCM on rent.
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On 26 January 2020 at 10:33
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4 Points Posted on 26 January 2020
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.
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On 26 January 2020 at 11:19
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"Do the Right Thing...!!!"
128157 Points Posted on 26 January 2020
@ 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...
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On 26 January 2020 at 11:32
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GST Practitioner
55067 Points Posted on 26 January 2020
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
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On 26 January 2020 at 15:05
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128157 Points Posted on 26 January 2020
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
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On 26 January 2020 at 15:39
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student
239 Points Posted on 12 February 2020
Pankaj sir can u please explain the provision please
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On 12 February 2020 at 23:21

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