https://www.taxtmi.com/forum/issue?id=120385 Under GST the actual service provider is the person who provides the service, issues the invoice and receives consideration; the firm issuing invoices for CHA services is therefore prima facie the supplier and liable for GST. Cancellation of GST registration does not relieve a person of tax obligations; if the cancelled registrant receives consideration for services, GST liability can still arise, and this interacts with regulatory prohibitions on transfer or subletting of CHA licences. en-us Mon, 25 Aug 2025 13:09:57 +0530 Tue, 26 Aug 2025 10:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120385 Under GST the actual service provider is the person who provides the service, issues the invoice and receives consideration; the firm issuing invoices for CHA services is therefore prima facie the supplier and liable for GST. Cancellation of GST registration does not relieve a person of tax obligations; if the cancelled registrant receives consideration for services, GST liability can still arise, and this interacts with regulatory prohibitions on transfer or subletting of CHA licences. Discussion-Forum GST Mon, 25 Aug 2025 13:09:57 +0530 https://www.taxtmi.com/forum/issue?id=120385