time of supply for works comtracts

[giri gattupalli]

respected sir,

for a govt works contractor who do civil works such as buildings and bridges for state govt what is the time of supply to rise the gst liability .it is to be noted that govt contractors does not rise any tax invoice against govt departments such as r&b etc

thanking you please discuss

AI Summary

GST Implications for Government Contractors: Time of Supply for Continuous Services Under CGST Act, 2017 Explained A discussion on the Goods and Services Tax (GST) implications for government works contractors, specifically regarding the time of supply for continuous services like civil works. The primary query was about when GST liability arises, given that government contractors do not issue tax invoices against government departments. It was clarified that the time of supply is determined by the CGST Act, 2017, which states that invoices should be issued based on payment schedules or completion of milestones. An example scenario was discussed where payment was received after the service was completed, indicating the time of supply is the receipt of payment.