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Regarding shop rent gst

10 May 2023

composition dealer paid shop rent to unregistered landlord

composition dealer use residential property as commercial use

so my question is how to composition delaer paid gst on rent on rcm bassis
which form they use for paid rcm

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5 Replies

sabyasachi mukherjee (27119 Points)
Replied 10 May 2023

Generally for unregistered dealer it is not applicable.

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prasad Nilugal ( GST Practitioner & Accounts ) (14546 Points)
Replied 10 May 2023

Composition Dealer has prepare self Invoice as per section section 31(3)(f) of the CGST Act, if RCM rent falls under section 9(3) of the CGST Act. Confirm from RCM rent notification.

ABHI KUMAR (679 Points)
Replied 10 May 2023

Sabyasachi teenat is composition delaer not unregistered

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 12 May 2023

Yes
As per Notification 5/2022 CT rate :
RCM is applicable & as replied by Mr. Prasad Need to generate Self Tax invoice .

Note : As per Rule 5(d) : RCM need to paid in cash & ITC cannot be claim for the same.