https://www.taxtmi.com/article/detailed?id=10589 The amendment subjects renting of residential dwelling to RCM when received by a registered person. Sales offices located in rented residences can constitute "place of business" or "fixed establishment" of the registered main-location; therefore the main-location is the recipient and liable to pay GST under RCM. Where separate registrations become required, each establishment is treated as a distinct person, obliging registration in the States/UTs of those sales offices. Taxpayers should reassess registration and compliance given potential deemed-supply and registration consequences. en-us Mon, 08 Aug 2022 09:14:33 +0530 Mon, 08 Aug 2022 09:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10589 The amendment subjects renting of residential dwelling to RCM when received by a registered person. Sales offices located in rented residences can constitute "place of business" or "fixed establishment" of the registered main-location; therefore the main-location is the recipient and liable to pay GST under RCM. Where separate registrations become required, each establishment is treated as a distinct person, obliging registration in the States/UTs of those sales offices. Taxpayers should reassess registration and compliance given potential deemed-supply and registration consequences. Articles Goods and Services Tax - GST Mon, 08 Aug 2022 09:14:33 +0530 https://www.taxtmi.com/article/detailed?id=10589