Person having income from Export and Rent (On Rent, GST has been paid under RCM)

[JIGAR SHAH]

Issues for F.Y 2019-20

A person having income from Export of service of and ₹ 14 Lacs (Export under LUT) and rental income of ₹ 9 lacs, on which RCM has been paid by Company. The aggregate of such income is more than 20 lacs during the year.

Does this person need to get register under GST?

[KASTURI SETHI]

Answer is YES. Rental income on which GST has been paid under RCM is to be accounted for in the aggregate turnover of Service Provider (Supplier of service). Service receiver is deemed service provider and NOT de facto (actual) service provider.

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[Altamush Zafar]

Yes he is liable to take registration since he is the actual service provider for rental service on which RCM has been paid.

[Shilpi Jain]

What kind of Rental income is this on which the recipient is paying under RCM?

AI Summary

Registration requirement: Including rental income taxed under reverse charge with export receipts can trigger GST registration obligation. Rental income on which tax is paid by the recipient under the reverse charge mechanism must be included in the supplier's aggregate turnover; if the combined value of such rental income and export receipts exceeds the GST registration threshold, the supplier is required to register.