Kavya Venkatesh (10 Points)
18 July 2024
CA Anoop Kumar Sharma
(Accounts Manager)
(2065 Points)
Replied 18 July 2024
The landlord must issue a tax invoice and charge GST on the rental amount if the landlord is registered under GST. The Reverse Charge Mechanism (RCM) does not apply; only the Forward Charge Mechanism (FCM) is applicable for the landlord. When the tenant is an unregistered person, the GST liability does not fall on the tenant.
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