tenant registered in another state taking property on rent from unregistered person in another state

[Sushil Kumar Tibrewal]

My company is registered in Gujrat and taking property situated in Delhi on rent from an unregistered person for registered office only. how to pay gst on RCM basis? whether my company should take registration in delhi also 

AI Summary

Company leasing inter-state property from unregistered landlord must register and pay GST under Section 24(iii) RCM rules A company registered in one state leasing property located in another state from an unregistered landlord must pay GST under reverse charge mechanism (RCM). According to Section 24(iii) of the CGST Act, persons liable to pay tax under RCM are required to obtain registration in the state where the service is received. Since the rented property is in a different state, the company must register there to discharge its GST liability. The place of supply being the location of the property, GST is payable to that state's authorities. Although some opinions suggest that registration in every state of RCM liability is not mandatory, the prevailing interpretation mandates registration in the state of consumption to comply with GST provisions and avoid legal risks. The unregistered status of the landlord does not exempt the recipient from RCM obligations.