{"id":10477,"date":"2026-06-28T19:40:40","date_gmt":"2026-06-28T19:40:40","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=10477"},"modified":"2026-06-28T19:54:36","modified_gmt":"2026-06-28T19:54:36","slug":"all-about-the-reverse-charge-mechanism-on-property-rent","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/","title":{"rendered":"All about the reverse charge mechanism on property rent"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10478\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Rent-on-RCM.jpg\" alt=\"reverse charge mechanism on property rent\" width=\"1278\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Rent-on-RCM.jpg 1278w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Rent-on-RCM-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Rent-on-RCM-1022x1024.jpg 1022w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Rent-on-RCM-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Rent-on-RCM-768x769.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Rent-on-RCM-800x801.jpg 800w\" sizes=\"(max-width: 1278px) 100vw, 1278px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a41d8153cf8f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a41d8153cf8f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#All_about_the_reverse_charge_mechanism_on_property_rent\" title=\"All about the reverse charge mechanism on property rent\">All about the reverse charge mechanism on property rent<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#What_is_the_reverse_charge_mechanism\" title=\"What is the reverse charge mechanism?\">What is the reverse charge mechanism?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#Residential_Property_Rent\" title=\"Residential Property Rent\">Residential Property Rent<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#Case_1_Residential_House_Rented_by_a_GST_Registered_Person\" title=\"Case 1: Residential House Rented by a GST Registered Person\">Case 1: Residential House Rented by a GST Registered Person<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#Case_2_Residential_House_Rented_by_an_Unregistered_Individual\" title=\"Case 2: Residential House Rented by an Unregistered Individual: \">Case 2: Residential House Rented by an Unregistered Individual: <\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#Commercial_Property_Rent\" title=\" Commercial Property Rent\"> Commercial Property Rent<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#Input_Tax_Credit_Benefit_Available\" title=\"Input Tax Credit Benefit Available\">Input Tax Credit Benefit Available<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#GST_ON_Rent_%E2%80%93_Exemption_from_Payment_of_GST\" title=\"GST ON Rent &#8211; Exemption from Payment of GST\">GST ON Rent &#8211; Exemption from Payment of GST<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#Summary_of_reverse_charge_mechanism_on_property_rent\" title=\"Summary of reverse charge mechanism on property rent\">Summary of reverse charge mechanism on property rent<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#Key_Takeaways_on_the_Reverse_Charge_Mechanism_on_property_rent\" title=\"Key Takeaways on the Reverse Charge Mechanism\u00a0on property rent\">Key Takeaways on the Reverse Charge Mechanism\u00a0on property rent<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#Quick_Formula_on_Reverse_Charge_Mechanism_on_Rent\" title=\"Quick Formula on Reverse Charge Mechanism on Rent\u00a0\">Quick Formula on Reverse Charge Mechanism on Rent\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-reverse-charge-mechanism-on-property-rent\/#Basic_Key_Principles_for_gst_on_rent\" title=\"Basic Key Principles for gst on rent\u00a0\">Basic Key Principles for gst on rent\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"All_about_the_reverse_charge_mechanism_on_property_rent\"><\/span><span style=\"color: #000080;\"><strong>All about the reverse charge mechanism on property rent<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>goods and service tax under the Reverse Charge Mechanism on property rent, especially after recent goods and service tax notifications affecting residential and commercial properties. This blog is essentially a compliance guide for determining who pays GST on rent and when the Reverse Charge Mechanism becomes applicable under goods and service tax law.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_reverse_charge_mechanism\"><\/span><span style=\"color: #000080;\"><strong>What is the reverse charge mechanism?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Normally, the supplier (landlord) collects and pays goods and service tax to the government. Under RCM, the responsibility shifts to the recipient (tenant).<\/p>\n<ul>\n<li>Normal GST: Landlord \u2192 Collects goods and service tax \u2192 Deposits to Government<\/li>\n<li>\u00a0Reverse Charge Mechanism: Tenant \u2192 Pays GST Directly \u2192 Government<\/li>\n<\/ul>\n<div>\n<div class=\"___i31lg00 f10pi13n f14t3ns0 f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___14hgwyo f1ddd56o f16vktn6 f1enuhaj fdclmfp ftgm304 f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f1s2k7dp f8fmt76 fjvbh62 fysh76l fic4ptz f1yenhzu f1yn6nvh f14tj6oe f1jq587y f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f70r78m f4zgifc fk1v6el f16pyhcb fo436u6 fzy4j18 fc43013 f1hmrcvb fc4t9fq fgp09rh fjnyn6r\" style=\"height: 279px;\" width=\"898\">\n<tbody>\n<tr>\n<th>Situation<\/th>\n<th>GST Applicable?<\/th>\n<\/tr>\n<tr>\n<td>A salaried individual rents a house for residence<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>An unregistered individual rents a house<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Unregistered landlord to unregistered tenant<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>The company rents residential dwelling for employee accommodation<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>goods and service tax-registered business takes residential house on rent in its own capacity<\/td>\n<td>Yes, under the reverse charge mechanism.<\/td>\n<\/tr>\n<tr>\n<td>GST-registered professional takes house on rent for business use<\/td>\n<td>Yes, under the reverse charge mechanism.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Residential_Property_Rent\"><\/span><span style=\"color: #000080;\"><strong>Residential Property Rent<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Case_1_Residential_House_Rented_by_a_GST_Registered_Person\"><\/span><span style=\"color: #000080;\"><strong>Case 1: Residential House Rented by a GST Registered Person<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>GST Implication: Even though the property is residential and used for residence, if the tenant is a registered person, goods and services tax under RCM applies.<\/li>\n<li>Effective Date: 18 July 2022 This provision arose through GST notifications bringing residential dwellings rented to a registered person under RCM.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Case_2_Residential_House_Rented_by_an_Unregistered_Individual\"><\/span><span style=\"color: #000080;\"><strong>Case 2: Residential House Rented by an Unregistered Individual: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>GST Treatment: Fully Exempt, No goods and service tax, No RCM. No compliance.<\/li>\n<li>Legal Basis: A residential dwelling rented for use as residence remains exempt under goods and service tax for unregistered people.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Commercial_Property_Rent\"><\/span><span style=\"color: #000080;\"><strong> Commercial Property Rent<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Earlier Position: Commercial property rented by an unregistered landlord generally did not attract GST under RCM.<\/li>\n<li>New Position: Effective 10 October 2024: If Landlord is Unregistered AND Tenant is GST Registered AND Property is Commercial Then goods and service tax is payable by tenant under RCM.<\/li>\n<li>Commercial Properties Covered: Shops, Offices, Godowns, and Commercial Establishments.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Input_Tax_Credit_Benefit_Available\"><\/span><span style=\"color: #000080;\"><strong><em>Input Tax Credit Benefit Available<\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Input Tax Credit: A regular GST taxpayer paying GST under RCM can generally claim Input Tax Credit, subject to Business use, Payment of GST, Conditions under Section 16 and No blocked credit restrictions<\/li>\n<li>Special Relief for Composition Dealers: The most important part of the infographic is the relief given to composition taxpayers.<\/li>\n<li>Before Relief: Composition dealers were also falling within the scope of registered people. This created an additional burden.<\/li>\n<li>After Notification No. 07\/2025: Effective 16 January 2025: Composition taxpayers are excluded from RCM on commercial rent taken from unregistered landlords. Result\n<ul>\n<li>No GST under RCM<\/li>\n<li>No need to pay 18% GST<\/li>\n<li>This significantly reduces compliance burden.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><span style=\"color: #000080;\">Change in Meaning of &#8220;Registered Person\u201d<\/span>:<\/strong> Notification No. 07\/2025 effectively excludes composition taxpayers from the definition for this RCM requirement. Practical Result: Two categories emerge:<\/p>\n<ul>\n<li>Regular goods and service tax Dealers: The reverse charge mechanism applies.<\/li>\n<li>Composition Dealers: Reverse Charge Mechanism does not apply (for commercial rent from unregistered landlords).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GST_ON_Rent_%E2%80%93_Exemption_from_Payment_of_GST\"><\/span><span style=\"color: #000080;\" data-preserver-spaces=\"true\">GST ON Rent &#8211; Exemption from Payment of GST<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>\n<p>Many people believe that goods and service tax is payable on every house&#8217;s rent. This is incorrect. goods and service tax under Reverse Charge Mechanism generally becomes relevant only when a GST-registered business or professional takes a residential dwelling on rent in its registered-business capacity. In the following case, no GST is payable when:<\/p>\n<ul>\n<li>The tenant is a salaried individual.<\/li>\n<li>Tenant is not Goods and Services Tax registered.<\/li>\n<li>Both landlord and tenant are unregistered.<\/li>\n<li>A company rents residential accommodation for its employees.<\/li>\n<\/ul>\n<p>Therefore, the common taxpayer, salaried employee, and ordinary residential tenant generally remain outside the goods and service tax liability on house rent.<\/p>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Summary_of_reverse_charge_mechanism_on_property_rent\"><\/span><span style=\"color: #000080;\"><strong>Summary of reverse charge mechanism on property rent<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 528px;\" width=\"824\">\n<tbody>\n<tr>\n<td><strong>Property Type<\/strong><\/td>\n<td><strong>Landlord<\/strong><\/td>\n<td><strong>Tenant<\/strong><\/td>\n<td><strong>RCM<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Residential Property<\/td>\n<td>Any<\/td>\n<td>goods and service tax Registered Person<\/td>\n<td>\u00a0Yes<\/td>\n<\/tr>\n<tr>\n<td>Residential Property<\/td>\n<td>Any<\/td>\n<td>Unregistered Person<\/td>\n<td>\u00a0No<\/td>\n<\/tr>\n<tr>\n<td>Commercial Property<\/td>\n<td>Unregistered<\/td>\n<td>Regular GST Dealer<\/td>\n<td>\u00a0Yes<\/td>\n<\/tr>\n<tr>\n<td>Commercial Property<\/td>\n<td>Registered<\/td>\n<td>Any Registered Tenant<\/td>\n<td>Normal GST applies to the landlord.<\/td>\n<\/tr>\n<tr>\n<td>Commercial Property<\/td>\n<td>Unregistered<\/td>\n<td>Composition Dealer<\/td>\n<td>\u00a0No (after Jan 2025)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Key_Takeaways_on_the_Reverse_Charge_Mechanism_on_property_rent\"><\/span><span style=\"color: #000080;\"><strong>Key Takeaways on the Reverse Charge Mechanism\u00a0on property rent<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Residential Rent: Residential dwelling to unregistered person \u2192 Exempt. And residential dwelling to a GST-registered person \u2192 Reverse Charge Mechanism applicable from 18-07-2022.<\/li>\n<li>Commercial Rent: Commercial property from unregistered landlord to regular GST dealer \u2192 Reverse Charge Mechanism applicable from 10-10-2024.<\/li>\n<li>Composition Dealer Relief: Composition taxpayers are not required to pay RCM on commercial rent from unregistered landlords w.e.f. 16-01-2025.<\/li>\n<li>ITC: Regular taxpayers can claim an input tax credit of goods and services tax paid under the reverse charge mechanism, subject to normal GST conditions.<\/li>\n<li>For a residential dwelling, the moment the tenant is a GST-registered person, goods and service tax becomes payable under the Reverse Charge Mechanism, irrespective of<\/li>\n<\/ul>\n<div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Whether the landlord is registered or unregistered;<\/li>\n<li>new question\u2014Whether the property is used for residence or business purposes; and<\/li>\n<li>Whether the landlord charges GST or not.<\/li>\n<li>Only a residential dwelling rented to an unregistered person for use as a residence remains exempt from GST.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Quick_Formula_on_Reverse_Charge_Mechanism_on_Rent\"><\/span><span style=\"color: #000080;\"><strong>Quick Formula on Reverse Charge Mechanism on Rent\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Residential Property + Registered Tenant = RCM (Reverse\u00a0Charge Mechanism)<\/li>\n<li>Commercial Property + Unregistered Landlord + Regular GST Dealer = RCM (Reverse\u00a0Charge Mechanism)<\/li>\n<li>Commercial Property + Unregistered Landlord + Composition Dealer = No RCM (from Jan 2025)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Basic_Key_Principles_for_gst_on_rent\"><\/span><span style=\"color: #000080;\">Basic Key Principles for gst on rent\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<div class=\"___i31lg00 f10pi13n f14t3ns0 f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___14hgwyo f1ddd56o f16vktn6 f1enuhaj fdclmfp ftgm304 f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f1s2k7dp f8fmt76 fjvbh62 fysh76l fic4ptz f1yenhzu f1yn6nvh f14tj6oe f1jq587y f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f70r78m f4zgifc fk1v6el f16pyhcb fo436u6 fzy4j18 fc43013 f1hmrcvb fc4t9fq fgp09rh fjnyn6r\" style=\"height: 179px;\" width=\"822\">\n<tbody>\n<tr>\n<th>Factor<\/th>\n<th>Relevant for GST?<\/th>\n<\/tr>\n<tr>\n<td>Is the Tenant goods and service tax Registered?<\/td>\n<td>Most Important Factor<\/td>\n<\/tr>\n<tr>\n<td>Is the Landlord GST Registered?<\/td>\n<td>Not Relevant for Reverse Charge Mechanism<\/td>\n<\/tr>\n<tr>\n<td>Residential Use or Commercial Use by goods and service tax Registered Tenant?<\/td>\n<td>Not Relevant<\/td>\n<\/tr>\n<tr>\n<td>Residential Dwelling Property?<\/td>\n<td>Relevant<\/td>\n<\/tr>\n<tr>\n<td>Unregistered Tenant?<\/td>\n<td>Exemption available for residential use<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"___i31lg00 f10pi13n f14t3ns0 f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___14hgwyo f1ddd56o f16vktn6 f1enuhaj fdclmfp ftgm304 f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f1s2k7dp f8fmt76 fjvbh62 fysh76l fic4ptz f1yenhzu f1yn6nvh f14tj6oe f1jq587y f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f70r78m f4zgifc fk1v6el f16pyhcb fo436u6 fzy4j18 fc43013 f1hmrcvb fc4t9fq fgp09rh fjnyn6r\" style=\"height: 135px;\" width=\"816\">\n<tbody>\n<tr>\n<th>Situation<\/th>\n<th>GST Treatment<\/th>\n<\/tr>\n<tr>\n<td>Residential Dwelling + Unregistered Tenant + Residential Use<\/td>\n<td>Exempt<\/td>\n<\/tr>\n<tr>\n<td>Residential Dwelling + Unregistered Tenant + Commercial Use<\/td>\n<td>Taxable under Forward Charge<\/td>\n<\/tr>\n<tr>\n<td>Residential Dwelling + GST Registered Tenant + Residential Use<\/td>\n<td>Taxable under Reverse Charge Mechanism<\/td>\n<\/tr>\n<tr>\n<td>Residential Dwelling + GST Registered Tenant + Commercial Use<\/td>\n<td>Taxable under Reverse Charge Mechanism<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>All about the reverse charge mechanism on property rent goods and service tax under the Reverse Charge Mechanism on property rent, especially after recent goods and service tax notifications affecting residential and commercial properties. This blog is essentially a compliance guide for determining who pays GST on rent and when the Reverse Charge Mechanism becomes &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[144],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10477"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=10477"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10477\/revisions"}],"predecessor-version":[{"id":10483,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10477\/revisions\/10483"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=10477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=10477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=10477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}