https://www.taxtmi.com/forum/issue?id=120936 GST liability on a works contract supply arises from the taxable supply and the time of supply, not from receipt of payment. Where tax invoices have already been issued for civil works services, the corresponding turnover should be reported in GST returns and applicable GST discharged even if the department has withheld part of the payment or the GST component. The contract terms must be checked to determine whether the agreed value is inclusive or exclusive of GST. en-us Fri, 29 May 2026 11:28:35 +0530 Sat, 06 Jun 2026 12:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120936 GST liability on a works contract supply arises from the taxable supply and the time of supply, not from receipt of payment. Where tax invoices have already been issued for civil works services, the corresponding turnover should be reported in GST returns and applicable GST discharged even if the department has withheld part of the payment or the GST component. The contract terms must be checked to determine whether the agreed value is inclusive or exclusive of GST. Discussion-Forum GST Fri, 29 May 2026 11:28:35 +0530 https://www.taxtmi.com/forum/issue?id=120936