Notification No. 05/2022
Date: July 13, 2022
Subject: Amendment to Notification 13/2017–CT (Rate) expanding RCM and taxing renting of residential dwelling to registered persons.
Description:
This notification inserts S. No. 5AA, making renting of residential dwelling to a registered person taxable under RCM. It also refines GTA-related provisions where suppliers opt for forward charge and introduces Annexure III for declaration purposes. This marked a major shift in GST treatment of residential renting.
Issued for earlier notification?
Yes — amends Notification 13/2017–CT (Rate).