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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Levy of GST - Forward Charge Mechanism (FCM) or Reverse Charge ...

Case Laws     GST

March 15, 2023

Levy of GST - Forward Charge Mechanism (FCM) or Reverse Charge Mechanism - Service Received by a registered person by way of renting of residential premises used as guest house of the registered person - it may be concluded that irrespective of the purpose of use, if the residential dwelling is rented to a registered person under GST, the tenant has to discharge the GST liability under RCM - AAR

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