Works Contract Services revenue monitoring through contractor lists, return filing checks, and priority action against non-filers under GST. Works Contract Services are treated as supply of services under GST and are stated to be an important source of State revenue. The circular directs officers to compile section-wise and zone-wise contractor lists, identify GSTIN, pre-GST turnover and return-filing status, and closely monitor non-filers for priority recovery of tax. It further requires collection of tender-related information from departments and implementing agencies, verification of compliance, preparation of action plans for 100% return filing and timely submission of compliance reports.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Works Contract Services revenue monitoring through contractor lists, return filing checks, and priority action against non-filers under GST.
Works Contract Services are treated as supply of services under GST and are stated to be an important source of State revenue. The circular directs officers to compile section-wise and zone-wise contractor lists, identify GSTIN, pre-GST turnover and return-filing status, and closely monitor non-filers for priority recovery of tax. It further requires collection of tender-related information from departments and implementing agencies, verification of compliance, preparation of action plans for 100% return filing and timely submission of compliance reports.
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