the Major update: RCM on RentThis change affects only GST registered parties.After today, if you pay rent to anyone who is not registered, then you will have to deposit GST under Reverse charge.For example:Xyz traders pay rent of 20,000 to mother (unregistered) on factory.Till today, no GST is applicable on this transaction.Now xyz trader will deposit gst of 20,00018% = 3,600 to govt and will take the same amount as GST ITC credit.Generally, this will result in no additional tax burden.BUT in cases where ITC credit is not used, this extra tax paid will become cost.Eg: in case of inverted duty refund or excess ITC availability, this will affect you.