RENT PAID TO DIRECTOR

[UDAYKANT PATHAK]

R/S

RENT PAID TO DIRECTOR IN PVT LTD CO IS RCM APLICABLE IN GST AS PER NOTIFICATION 13/2017 OF CGST ACTSUB SECTION 9 (3) OF CGST ACT?

AI Summary

Does Reverse Charge Mechanism under GST Apply to Rent Paid to Directors? Examining Notification No. 13/2017. A discussion on whether the reverse charge mechanism (RCM) under GST applies to rent paid to a director in a private limited company. One participant argues that Notification No. 13/2017 does not mention renting services, thus RCM is not applicable. Another participant believes RCM applies to services provided by a director to the company. A third participant concurs that the company should pay GST under RCM. Further clarification is given that RCM applies when a director provides services to the company, but not when an individual rents property to a director. Additional information notes that RCM does not apply to sales by unregistered individuals.