GST APPLICABLE ON COMMERCIAL PROPERTY AS RCM

[vinod nambiar]

Sir,

we have registered on gst and occupy a commercial property in lease.landlord is unregistered.

is there any liabililty in rent as RCM

THANKS

AI Summary

Reverse Charge Mechanism not applicable to commercial property rent; landlord's registration determines GST collection obligation.
Renting of commercial property does not attract the Reverse Charge Mechanism; GST on such rent is governed by the forward charge regime and is the supplier's obligation. If the landlord is unregistered, the tenant is not liable under RCM and ordinarily no GST arises between the parties. However, where rental receipts cross the statutory registration threshold, the landlord should obtain registration and charge GST.