27 December 2022
Dear Experts, our company (Registered in GST in Delhi) paying Rent to a person (unregistered in GST) for residential flat situated in Maharashtra. we are paying RCM on that amount of Rent, shall we take input for the RCM paid? Thanks in Advance
30 December 2022
RCM will be paid under IGST head but input tax credit will be available because in any case you are not paying GST on rent charged by the landlord as he is unregistered. you are paying RCM instead so ITC is available.
CAclubindia
