TaxTMI 
TaxTMI 
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 ?
Payment of Commercial Premiums Rent
12 Dec 2022 
3 Replies 
1924 Views Asked by
Reverse charge liability for rental services: no RCM on commercial property rent, recipient not required to pay GST.
Where a residential dwelling is rented to a registered person, the recipient must pay GST under the reverse charge mechanism irrespective of supplier registration; however, rent for commercial property (shops, offices) is not subject to reverse charge and the recipient is not required to pay GST under RCM even if the supplier is unregistered. (AI Summary)
Where a residential dwelling is rented to a registered person, the recipient must pay GST under the reverse charge mechanism irrespective of supplier registration; however, rent for commercial property (shops, offices) is not subject to reverse charge and the recipient is not required to pay GST under RCM even if the supplier is unregistered. (AI Summary)