FAQ related to reverse charge on renting of residential dwelling

If all the below conditions are satisfied then recipient will pay the tax under reverse charge as per new entry 5AA of Notification No 13/2017 Central Tax Rate (inserted vide NN 05/2022-CT dated 13.07.22 (Effective from 18.07.2022)

1. Property is residential dwelling
2. Use is not relevant (Commercial purpose or residential purpose)
3. Property has been taken on rent in relation to business (whether for official or for employee) and not for personal
4. Supplier (Landlord) can be any person (registered or not) and
5. Recipient (Tenant) is registered under GST

For detail - Please download FAQ attachement