Claim of GST from Customers

[N Balachandran]

Sir

Contract for executing the project was enterred with Customer during the year 2012-13 and the same to be completed within 36 months . Due to various reasons, the project got delayed and continued till 31 03 2022. we have charged the GST on the billing done after 01 07 2017 and the customer is not agreeing to pay the GST as the GST has been implemented after the contract period is over. under this circumstances, is there any case law is available to substantiate our claim of GST amount beyond the contract delivery period as the project was continuing without Extension of contract period. Customer was paying the Basic amount along with applicable CST and VAT as per the original contract instead of paying GST.

AI Summary

Customer Disputes GST on Delayed Project; Section 142(11)(c) Clarifies Tax for Post-June 2017 Work A contract was signed in 2012-13 for a project to be completed within 36 months, but delays extended it until March 31, 2022. The company charged GST on billing after July 1, 2017, but the customer refused to pay GST, arguing it was implemented after the original contract period. The customer continued paying the basic amount with CST and VAT per the original contract. A respondent clarified that under section 142(11)(c) of the CGST Act, GST is applicable for work done after June 30, 2017, even if the transaction initially involved VAT and CST.