https://www.taxtmi.com/forum/issue?id=113176 GST treatment of Works Contract Services paid after GST commencement raises whether GST may be charged on pre-GST supplies when invoices bear the registered principal's GSTIN, how that affects input tax credit entitlement for the principal, and filing consequences when earlier returns cannot be revised and the principal seeks recovery of GST from the supplier. Alternatives include declaring outward supplies with GST as already done or treating supplies to the unregistered recipient under the reverse charge mechanism, each with differing credit and payment implications. en-us Mon, 11 Dec 2017 20:24:26 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113176 GST treatment of Works Contract Services paid after GST commencement raises whether GST may be charged on pre-GST supplies when invoices bear the registered principal's GSTIN, how that affects input tax credit entitlement for the principal, and filing consequences when earlier returns cannot be revised and the principal seeks recovery of GST from the supplier. Alternatives include declaring outward supplies with GST as already done or treating supplies to the unregistered recipient under the reverse charge mechanism, each with differing credit and payment implications. Discussion-Forum GST Mon, 11 Dec 2017 20:24:26 +0530 https://www.taxtmi.com/forum/issue?id=113176