DEAR SIR/MAM IF I PAID RENT TO URD PERSON 25000/- PER MONTH ANNUALLY PAID RS. 300000/- FOR USING COMMERCIAL BUILDING SO CAN I PAY RCM ON THAT RENT OR NOT....THIS IS MY QUESTION......??

Reply—No need to pay tax under reverse charge, Provision of section 9(4) of CGST Act, i.e. Reverse charge mechanism in case of purchases made from Unregistered person (amount more than Rs. 5000/-) was operative upto 12.10.2017. As per notification No. 38/2017 CT (Rate) dated 13-10-2017, all supplies from Unregistered person are exempted without any threshold limit.