GST Intimation due to Government took possession of Business Premises under PPE Act

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Varun Dhiman

Varun Dhiman

(Querist)

03 October 2026 Government has taken possession of the existing businesspremises under the PPE Act, making that premises unavailable, and no alternative premises is immediately available.
What is the correct GST treatment/intimation in such circumstances and, if so, under which specific provision of the GST Act/Rules, duly supported by relevant judgements of the Supreme Court/High Courts in similar, analogous or comparable cases?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

04 October 2026 To ensure compliance when business premises are taken over under the PPE Act, you must immediately submit a written intimation with the eviction order to the jurisdictional GST officer, protect inaccessible records under the doctrine of impossibility, and request reasonable time to update your Principal Place of Business via Form GST REG-14 once alternative premises are secured, or file Nil returns in the interim to avoid cancellation.

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