GST on rent calculator (shop, office and RCM)
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GST on shop, office or godown rent is 18%. If the landlord is GST registered, they add it to the rent bill. If the landlord is not registered and your shop has regular GST registration, you pay the 18% yourself under reverse charge (RCM) since 10 October 2024; composition shops are outside it from 16 January 2025. Enter your rent below to see who pays and how much.
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You pay GST under RCM: Landlord unregistered and you have regular GST registration: you pay 18% GST under reverse charge (RCM) from 10 Oct 2024.
- GST rate (SAC 997212)
- 18%
- GST a month
- ₹4,500
- CGST + SGST
- ₹2,250 + ₹2,250
- Pay the landlord
- ₹25,000
- Pay on GST portal (cash)
- ₹4,500
- GST for 12 months
- ₹54,000
Input tax credit: normally yes, in the same month's GSTR-3B, when the place is used for your business. Rules as notified up to 10 Nov 2026; confirm your case with your CA.
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How to use it
- Say what is rented. A shop, office or godown (commercial), or a house or flat.
- Say who is registered. Whether the landlord has a GSTIN, and whether you have regular GST, composition or no registration.
- Enter the rent. Monthly rent without GST and the number of months for a yearly total.
- Read the answer. Who pays the GST (the landlord on the bill, or you under reverse charge), the amount, the CGST and SGST split, what goes to the landlord and what you pay on the GST portal.
GST on rent: who pays, at a glance
| Property and parties | GST | Who pays |
|---|---|---|
| Shop / office, landlord registered | 18% | Landlord charges it on the bill |
| Shop / office, landlord unregistered, tenant regular GST | 18% | Tenant, under RCM (from 10 Oct 2024) |
| Shop / office, landlord unregistered, tenant composition | Nil | No one (from 16 Jan 2025) |
| Shop / office, both unregistered | Nil | No one |
| House, tenant registered (business use) | 18% | Tenant, under RCM (from 18 Jul 2022) |
| House rented to live in, tenant unregistered | Exempt | No one |
Sources: Notifications 09/2024, 07/2025, 05/2022 and 15/2022-Central Tax (Rate), as amended; checked 10 November 2026. Confirm your own case with your CA.
The full walk-through, with self-invoice and GSTR-3B steps, is in GST on shop rent: RCM when the landlord is unregistered. For other amounts, use the GST calculator; for late returns, the GST late fee calculator.
Questions
What is the GST rate on shop rent?
18% on renting a shop, office, godown or other commercial property (SAC 997212): 9% CGST + 9% SGST, or 18% IGST when the landlord bills from another state. The 22 September 2025 rate change did not change it.
Who pays GST on rent when the landlord is not registered?
From 10 October 2024, a tenant with regular GST registration pays 18% under reverse charge (RCM) on commercial property rented from an unregistered landlord (Notification 09/2024-Central Tax (Rate), entry 5AB). The landlord gets only the rent; you pay the GST to the government.
Is RCM on rent applicable to composition dealers?
Not on commercial property from 16 January 2025: Notification 07/2025-Central Tax (Rate) took composition taxpayers out of entry 5AB. If the landlord is registered, they still charge 18% on the bill, and a composition dealer cannot claim that as credit.
How do I pay RCM on rent?
Issue a self-invoice within 30 days (Rule 47A), pay the 18% in cash through the electronic cash ledger (input credit cannot be used for RCM), and report it in GSTR-3B. The same RCM is normally available as input tax credit in that return when the place is used for business.
Is there GST on residential rent?
A house rented to an unregistered person to live in is exempt. Rented to a GST registered person, the tenant pays 18% under reverse charge from 18 July 2022, except a proprietor who rents it in personal capacity for own residence (exempt from 1 January 2023).
When must a landlord register for GST?
When the landlord's aggregate turnover from services, including rent, crosses ₹20 lakh in a year (₹10 lakh in special category states). Below that, the landlord can stay unregistered and the RCM rules above decide who pays.
Is GST charged on the security deposit?
A refundable security deposit that is returned at the end is usually not treated as rent. If the deposit is adjusted against rent or kept, GST applies to the adjusted part at that time. Check your agreement with your CA.
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