Reverse charge on rented residential premises now applies when a registered business uses rented residential sales offices, creating registration obligations.
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. (AI Summary)

Due date for GST payment determines interest liability: timely payment of differential tax for supplementary invoices avoids interest.
Interest under Section 50 depends on the return-based due date in Section 39(7); although tax liability may arise on the original invoice date under Section 12(1) read with Section 9(1), differential tax in a supplementary invoice is payable by the due date of the return for the period in which the supplementary invoice is issued, and timely payment by that date prevents interest liability under Section 50. (AI Summary)

Inter state supply principle: intermediary services to recipients abroad do not attract IGST when place of supply lies within the supplier's State.
Intermediary services supplied by a provider in India to a recipient outside India cannot be treated as inter-state supply under section 7(5)(c) because that residual entry presupposes supply in the taxable territory to a recipient in India; constitutional allocation of taxing powers (Articles 246A, 269A, 286) and the absence of a deeming fiction for exports support that reading. Treating such supplies as inter state would deprive States of concurrent power to levy SGST when place of supply is the State of the supplier and would be constitutionally objectionable; if not intra state under section 8(2) and not within section 7(5)(c), the transaction would fall outside GST levy. (AI Summary)