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    <title>GST Separate Registration | GST under RCM on rent of commercial property</title>
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    <description>Reverse charge on renting of commercial property from an unregistered person is treated as received at the location of the immovable property; therefore, a recipient registered in a different State should obtain registration in the State where the property is located to discharge RCM. ISD registration is not mandatory unless there are common input services or expenses that need to be distributed across multiple establishments, in which case ISD may be adopted after taking appropriate registrations.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=120237</link>
      <description>Reverse charge on renting of commercial property from an unregistered person is treated as received at the location of the immovable property; therefore, a recipient registered in a different State should obtain registration in the State where the property is located to discharge RCM. ISD registration is not mandatory unless there are common input services or expenses that need to be distributed across multiple establishments, in which case ISD may be adopted after taking appropriate registrations.</description>
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