Business discontinued as Government took possession of Business Premises under Public Premises Act

The proper GST course of action is to submit an official intimation letter along with the PPE Act possession order to the jurisdictional officer, followed by filing FORM GST REG-16 for cancellation due to business discontinuation effective from the date of dispossession. This ensures suspension of return filing obligations under Rule 21A, avoids penal proceedings for non-existence at the premises, and leaves the option open to apply for fresh GST registration once alternative premises are secured.