TaxTMI 
TaxTMI 
Is there any RCM liablity on registered service receiver if service provide is unregistered for below two situation:
1. For residential house rent below than 50,000
1. For Commercial property rent below than 50,000
MK
RCM liability on Rent of House or Offices
16 Jan 2024 
7 Replies 
7207 Views Asked by
Reverse Charge Mechanism on rent depends on property type and recipient use; commercial rent is generally forward charge.
RCM on rent under GST depends on property nature and recipient use: commercial rent is generally on forward charge so the tenant is not liable under RCM; residential rent may attract RCM when supplied to a registered person or when the recipient uses the property for purposes other than own residence (e.g., subletting); rent amount does not determine RCM applicability and there is no authoritative monetary cap referenced in the discussion. (AI Summary)
RCM on rent under GST depends on property nature and recipient use: commercial rent is generally on forward charge so the tenant is not liable under RCM; residential rent may attract RCM when supplied to a registered person or when the recipient uses the property for purposes other than own residence (e.g., subletting); rent amount does not determine RCM applicability and there is no authoritative monetary cap referenced in the discussion. (AI Summary)