RCM & GST Registration - Employee Site Accommodation

[Nikhil Kamble]

A company has construction sites across various States and arranges rented accommodation for employees working at these sites. The landlords/accommodation providers are generally unregistered under GST.

If GST under RCM is applicable on such rentals, does the company need to obtain GST registration in every State solely due to this RCM liability?

Can the company instead provide accommodation as part of the employees' salary or reimburse accommodation expenses incurred by employees, and would such arrangements avoid RCM and State-wise GST registration?

What is the most compliant way to structure this arrangement without obtaining GST registration in every State?