Reverse charge mechanism for rented immovable property requires mandatory GST registration and zone-wise compliance reporting. Renting of immovable property is treated as a supply of services, and the general registration threshold for service providers is Rs. 20 lakh per annum. Renting services provided by the Central Government, State Government, Union Territory, or local authority to a business entity are taxable under the reverse charge mechanism, and where tax liability arises under reverse charge, the usual registration threshold does not apply and GST registration is mandatory.