Question 32: A company xyz ltd. paying a rent for using commercial property to Mr. A who is owner of the property, registered under GST and also a director in the same company xyz ltd. Whether company will pay GST on rent u/s 9(3) under RCM (payment to a director) or director will pay GST as forward charge as he is registered under GST '

Answer If a service is covered under Reverse charge the service provider at the option of service receiver may also deposit tax in forward charge method. So if service provider is paying tax then there is no liability on service receiver to pay the tax under reverse charge. (reply dt. 05/25/2018)