https://www.taxtmi.com/forum/issue?id=118055 Notification No. 05/2022 inserts Serial No. 5AA making services by way of renting of residential dwelling to a registered person taxable under reverse charge irrespective of supplier registration status or the end use of the dwelling; the exemption for renting for use as residence was amended to except supplies where the dwelling is rented to a registered person, while non residential premises rentals remain taxable under forward charge. Compliance consequences include recipient liability under RCM, possible compulsory registration, interstate registration concerns and time of supply/invoicing interactions around the amendment effective date. en-us Sat, 16 Jul 2022 16:13:58 +0530 Thu, 23 Jan 2025 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118055 Notification No. 05/2022 inserts Serial No. 5AA making services by way of renting of residential dwelling to a registered person taxable under reverse charge irrespective of supplier registration status or the end use of the dwelling; the exemption for renting for use as residence was amended to except supplies where the dwelling is rented to a registered person, while non residential premises rentals remain taxable under forward charge. Compliance consequences include recipient liability under RCM, possible compulsory registration, interstate registration concerns and time of supply/invoicing interactions around the amendment effective date. Discussion-Forum GST Sat, 16 Jul 2022 16:13:58 +0530 https://www.taxtmi.com/forum/issue?id=118055