29 August 2017
A registered person pays monthly rent to unregistered landlord for his shop of Rs.10,000.00.Whether he has to pay gst@18% on Rs.10,000.treating it a transaction u/s 9 (4) i.e gst on over & above Rs.5000 per day or he has to pay gst on the total monthly rent.ITC on the reverse charge so paid can be claimed on the same or next month?