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Service Provider's GSTIN Cancelled as Suo Moto action for receiving further services

This query is : Resolved 

10 October 2023 Dear Sir,

We GST registered service receiver. But, We observed in Oct-2023 the concern service provider got GSTIN cancelled as Suo Moto in Mar-2023.So, Now can we continue the business from him ?and can we received the services in future? Kindly suggest us.

Regards
K.V.Phani Kumar
Manager-Accounts

10 October 2023 Now you can continue the business from him and can receive the services in future.
No problem but you can't claim ITC.
Ask him not to issue GST invoice as his registration is cancelled.

10 October 2023 As his registration no got cancelled, he can't issue tax invoice. therefore you can not avail any input tax credit on services received. In case he doesn't cover under GST, say his t/o is less than 20 lacs, you can continue to receive service. He will issue Bill of Supply in that case.



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