RCM not Paid on Rent

R.S.TRADING CO. (30 Points)

28 November 2018  
we have a property on rent for
business purpose from unregistered person @ 14000 per month but we not paid RCM on it till now how to show in GST annul return

or is RCM applicable on rent for business purpose please clear it

if yes how to paid and show in annual return or How to take ITC claim