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Person having income from Export and Rent (On Rent, GST has been paid under RCM), Goods and Services Tax - GST

Issue Id: - 117469
Dated: 3-9-2021
Person having income from Export and Rent (On Rent, GST has been paid under RCM)

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Issues for F.Y 2019-20

A person having income from Export of service of and ₹ 14 Lacs (Export under LUT) and rental income of ₹ 9 lacs, on which RCM has been paid by Company. The aggregate of such income is more than 20 lacs during the year.

Does this person need to get register under GST?

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Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 3-9-2021

Answer is YES. Rental income on which GST has been paid under RCM is to be accounted for in the aggregate turnover of Service Provider (Supplier of service). Service receiver is deemed service provider and NOT de facto (actual) service provider.


2 Dated: 5-9-2021
By:- Altamush Zafar

Yes he is liable to take registration since he is the actual service provider for rental service on which RCM has been paid.

3 Dated: 9-9-2021
By:- Shilpi Jain

What kind of Rental income is this on which the recipient is paying under RCM?


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