The present invention relates to a reclining apparatus for a rear seat of a vehicle, having a back frame having a upper end and a lower end; a cushion frame having a front side and a back side, wherein the back side of the cushion frame is pivotally connected to the lower end of the back frame; a back frame locking module disposed on the upper end of the back frame, the back frame locking module removably engageable to a body panel and acting as a pivot center when engaged with the body panel; and a guide module configured to guide the cushion frame pivotally connected to the back frame so that the lower portion of the back frame pivots about the upper portion when the cushion frame slides up forward or down rearward to allow the back frame to move between an upright position and a reclined position.