RCM on Delhi office rent by a Punjab-registered company

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....CM on Delhi office rent by a Punjab-registered company <br> Query (Issue) Started By: - Keshew Aggarwal Dated:- 29-9-2026 Goods and Services Tax - GST <br> Got 1 Replies <br> GST<br> <br> A private limited company is GST registered only in Punjab, where its manufacturing plant is located and all outward supplies are made from Punjab. The company also has an administrative/accounting office in Delh....

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....i, but no supply is made from Delhi and the company does not have a separate GST registration in Delhi. The company pays approximately Rs. 6 lakh annual rent for the Delhi office to an individual landlord who is not registered under GST. My query is whether RCM is payable on the Delhi office rent, considering that: * The property is situated in Delhi. * The landlord is an unregistered individual....

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..... * The recipient company is registered only in Punjab. * The Delhi office is used only for administrative/accounting purposes. * No taxable supply is made from Delhi. If RCM is not payable, kindly clarify the relevant provisions/notification supporting the same. If RCM is payable, please clarify under which GSTIN it should be discharged and whether the company can claim ITC of the RCM paid. Pl....

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....ease guide with reference to the relevant provisions of the CGST/IGST Act and applicable RCM notifications. --Reply By: Raam Srinivasan Swaminathan Kalpathi The Reply: Dear Querist Parent Notification No.13/2017-Central Tax (Rate) was amended vide Notification No.09/2024-Central Tax (Rate) w.e.f 10-Oct-24 to provide that where the landlord is unregistered the tenant of the commercial property m....

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....ust discharge GST on RCM. The company has 2 options, viz., i) Take registration in Delhi and discharge GST and charge the amount to the revenue statement, or ii) To avail ITC, the tenant must take ISD and distribute the ITC availed to your Punjab GSTN. W.e.f. 01-04-2025 the cross charge window is not available. Depending on the materiality of the amount the company will have to take a call. <br>**....

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