Payment of Commercial Premiums Rent

[MUNIRAJ SRINIVASAN]

Dear Sir,

My client has made payment of Rent of Rs. 106000/- per month, but provider not a registered person ,Rent receiver has to pay RCM under GST ?

AI Summary

GST Reverse Charge Mechanism Not Applicable to Commercial Property Rentals from Unregistered Providers A forum discussion addressed whether GST under Reverse Charge Mechanism (RCM) applies when paying rent for commercial property from an unregistered service provider. The consensus among participants was that RCM does not apply to commercial property rentals, such as shops or offices, regardless of the service provider's registration status. The responsibility to register for GST lies with the service provider, and recent amendments do not change the non-applicability of RCM to commercial property rentals. Participants emphasized that these views should not be considered professional advice.