Where to show the RCM on Rent paid to unregistered landlord

This query is : Resolved

Gopalakrishnan. S (Querist)
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11 November 2024 Dear Experts,

In GSTR 1, under which table should we show the RCM amount on rent paid to an
unregistered Landlord.

Pls. advice.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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11 November 2024 Where the reverse charge liability falls on the recipient when the supplier is unregistered, the recipient will be required to calculate the tax liability manually and report the same in GSTR-3B, Table 3(d), Table 4A(3), and Table 6.1. GSTR-2B would not show any ITC availability on the same as the unregistered supplier was not required to file GSTR-1.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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11 November 2024 Ok Sir, but if the supplier ( Land lord ) is not Registered under GST, How can we report it in Table 4B of GSTR 1 ?

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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11 November 2024 Service receiver has to declare it in GSTR-3B, Table 3(d) & not liable to declare it in GSTR1.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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11 November 2024 Ok Sir. Thank You.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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