WORKS CONTRACTORS - TDS DATA

[giri gattupalli]

respected sir,

in the light of insertion of sec 128A , please discuss this issue.

gst department has issued orders under SEC-74 during FY 2017-18,18-19,19-20 in the case of govt works contractors who did not disclose turnovers in GSTR-3B returns., based on data received from GSTR-7 returns (tds 2%) filed by contractee departments.

please let me know whether, in above conditions orders under sec 73 or sec 74 sustainable under GST law or not.

thanking you sir

AI Summary

Extended period assessment requires fraud or willful suppression; accepting TDS credits later does not preclude extended proceedings.
Invoking the extended limitation for assessment requires tax not to have been paid by reason of fraud, willful misstatement, or suppression of facts; mere acceptance of auto populated TDS credits after detection does not automatically eliminate the element of culpability. If taxable supplies were not reported in any returns and not recorded in statutory books, extended assessment is more likely sustainable. Conversely, contemporaneous books of account and related filings may enable the taxpayer to rebut allegations of willfulness and contest the invocation. Relief or amnesty mechanisms tied to ordinary adjudication may not apply to extended period cases.