GST on service of renting of residential dwelling w.e.f. 18-07-2022 Read more at https //taxguru.in/goods-and-service-tax/gst-service-renting-residential-dwelling-w-e-f-18-0 - Goods and Services Tax - GST

Dear sir, As per NNo.5/2022 CTR , A new service has been added 5AA in NNo.13/2017 service by way of renting of residential dwelling to a registered person . my under standing is if a registered person receive the service of residential portion or house on rent is liable to pay tax@18% under Reverse charge. Is it correct. As a department how do they know these persons have taken residence ? As a registered person I have taken a shop which is a residential property and running the shop/offices do they liable to pay GST@18% from 18-7-2022. kindly clarify. Thx in advance.