https://www.taxtmi.com/forum/issue?id=116282 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. en-us Sat, 09 May 2020 17:15:34 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116282 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. Discussion-Forum GST Sat, 09 May 2020 17:15:34 +0530 https://www.taxtmi.com/forum/issue?id=116282