TaxTMI 
TaxTMI 
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
tenant registered in another state taking property on rent from unregistered person in another state
25 Jul 2025 
12 Replies 
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Reverse charge registration requirement: recipient may need state registration to discharge RCM on rented immovable property consumed there.
A registered recipient renting property from an unregistered landlord must generally pay tax under the reverse charge mechanism where the place of supply is the property's location; Section 24(iii) mandates registration for persons required to pay tax under RCM, so the recipient may need to obtain registration in the State where the rented premises are consumed to discharge local CGST/SGST obligations and compliance duties. (AI Summary)
A registered recipient renting property from an unregistered landlord must generally pay tax under the reverse charge mechanism where the place of supply is the property's location; Section 24(iii) mandates registration for persons required to pay tax under RCM, so the recipient may need to obtain registration in the State where the rented premises are consumed to discharge local CGST/SGST obligations and compliance duties. (AI Summary)