GST on rent

receiver has to pay

Sir, I am a company, for my Director and Other Management staff purpose we have arrange one Guest House,and monthly basic pay guest house rent Rs.15000/- But my guest House owner has not issues any bill to the company, one time Rent Agreement has been made,

in this case can we (Company) has to pay the GST on rent under RCM basic..

No , The RCM on inward supplies from URD has been deferred to 30/09/2019 , no RCM is applicable (Refer Notification 22/2018 CT ,rate)

Dear Ankit,

Notification 12/2017-CT(R) Sl 12 - Exempts services by way of renting of residential dwelling for use as residence. Therefore, supplier need not charge GST even if registered.