rent regards commercial property paid to unregistered person , liable this type expenses liable RCM by registered person under gst , please clarify position at present
If you are registered person Paying rent regarding commercial property to unregistered person, than there is no RCM liability because RCM is not applicable in this case...
Not required to pay in this case....if Rent paid on unregistered person 'No RCM' as RCM Sec. 9(4) is scrapped / removed for all persons except Specified person ( promoter/ developers).
Refer The Central Goods And Services Tax (Amendment) Act, 2018 (No. 31 Of 2018) read with Notification No. 07/2019- Central Tax (Rate) dated 29th March, 2019