https://www.taxtmi.com/forum/issue?id=120287 Ownership of premises does not in itself require maintaining GST registration where business operations have ceased; an entity may seek cancellation under Section 29(1)(c) on business discontinuation. Sale of land or a completed building is excluded from GST, and if no other taxable supplies exist the registrant should complete outstanding compliances and surrender registration. en-us Thu, 24 Jul 2025 12:22:44 +0530 Sat, 26 Jul 2025 05:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120287 Ownership of premises does not in itself require maintaining GST registration where business operations have ceased; an entity may seek cancellation under Section 29(1)(c) on business discontinuation. Sale of land or a completed building is excluded from GST, and if no other taxable supplies exist the registrant should complete outstanding compliances and surrender registration. Discussion-Forum GST Thu, 24 Jul 2025 12:22:44 +0530 https://www.taxtmi.com/forum/issue?id=120287