TaxTMI 
TaxTMI 
Doing Government contracts, which were exempted (sewage and canal projects) under service tax regime. Raised Bill on 30.06.2017. But payments were received till March 2018. Will the payments/receipts attracts GST.
Invoice raised on 30.06.2017 but payment received in GST period, will GST is applicable
16 Mar 2020 
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Pre-GST invoicing preserves service tax liability under transitional provisions, preventing GST on such supplies despite post-GST receipts.
If a service was invoiced before the GST appointed day and was leviable to service tax, transitional provisions preserve that tax character so that receipts realized after the appointed day remain taxable under the earlier service tax regime to the extent service tax was leviable; the earliest of invoice issuance or receipt of payment governs time of supply and prevents GST levy on amounts attributable to the pre appointed day liability. (AI Summary)
If a service was invoiced before the GST appointed day and was leviable to service tax, transitional provisions preserve that tax character so that receipts realized after the appointed day remain taxable under the earlier service tax regime to the extent service tax was leviable; the earliest of invoice issuance or receipt of payment governs time of supply and prevents GST levy on amounts attributable to the pre appointed day liability. (AI Summary)