GST on Renting of Commercial Property

[Natarajan Ramakrishnan]

Dear readers,

Like to know the Legal recourse available to the Landlord from GST standpoint on the unrealised Rent and Time of supply of services.

It is well known to the readers, the rent realisation will badly hit during covid-19 period;

Landlord supposed to honour the Tax Liability basis the Time of Supply of services [ 30 days]

Is there any legal recourse available for the service provider?

with regards

natarajanramakrishnan

AI Summary

GST on unrealised rent: time of supply rules can create tax liability before receipt, with contractual remedies and impossibility doctrines relevant.
Landlords remain liable for GST based on the Time of Supply rule even if rent is unrealised; tax arises as determined by time of supply and is not automatically deferred until collection. Whether rent is taxable depends on the scope of supply and the statutory definition of consideration. Contractual remedies (notices, legal action) and doctrines of impossibility/frustration may affect obligations where performance is prevented, while temporary administrative reliefs are procedural mitigations rather than altering statutory tax triggers.