TaxTMI 
TaxTMI 
gst unregistered landlord in Goa sends rent bill for building in goa to punjab gst registered company , now punjab registered company needs to pay RCM , it will be igst or cgst and sgst.
rcm on rent
27 Jan 2025 
17 Replies 
3201 Views Asked by
Reverse charge on rent: intra state CGST and SGST apply where property is located, triggering local registration.
Renting of immovable property located in Goa is an intra state supply and, where the landlord is unregistered, the out of state company receiving the service must pay tax under the reverse charge mechanism as CGST plus SGST. If the company creates a fixed or distinct establishment in Goa by hiring the commercial premises, it becomes liable for compulsory local registration and must account for RCM and treat inter establishment supplies as taxable between distinct persons. (AI Summary)
Renting of immovable property located in Goa is an intra state supply and, where the landlord is unregistered, the out of state company receiving the service must pay tax under the reverse charge mechanism as CGST plus SGST. If the company creates a fixed or distinct establishment in Goa by hiring the commercial premises, it becomes liable for compulsory local registration and must account for RCM and treat inter establishment supplies as taxable between distinct persons. (AI Summary)