Verification of contractor turnover required to reconcile PWD payments and TDS with GSTR-3B and report discrepancies monthly. Verify that payments and TDS recorded on the Public Works Department's Chanakya Software correspond to equivalent supply turnover shown in GSTR-3B; collect corroborative information from the Executive Engineer of each PWD division, identify and quantify differences between PWD payments and contractor-declared supplies, treat variances as suspected tax for recovery, and submit a consolidated zone-wise monthly statement to the V.E. Section, headquarters.
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.
Verification of contractor turnover required to reconcile PWD payments and TDS with GSTR-3B and report discrepancies monthly.
Verify that payments and TDS recorded on the Public Works Department's Chanakya Software correspond to equivalent supply turnover shown in GSTR-3B; collect corroborative information from the Executive Engineer of each PWD division, identify and quantify differences between PWD payments and contractor-declared supplies, treat variances as suspected tax for recovery, and submit a consolidated zone-wise monthly statement to the V.E. Section, headquarters.
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