"Riya Agrawal is a CA final student. She has completed her articleship in September 2019 from Krishan Garg & Co., Indore, M.P."
Renting of Commercial Property is treated as continuous supply and hence GST is payable on accrual basis. Now the question arises whether the rent is payable for such lockdown period and if yes, what would be the value of supply in case the rent amount is being modified or postponed or waived off .
