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

Time of supply for continuous service: receipt of payment determines GST liability and invoice issuance.
For government works contracts treated as a continuous supply of services with periodic payment obligations, the time of supply is the due date of payment if ascertainable, otherwise before or at receipt of payment, and if payment is linked to a milestone, on or before completion of that event. When payment for completed works is received later, the time of supply is the date of receipt of payment and the contractor must issue the tax invoice on that date.