https://www.taxtmi.com/forum/issue?id=120938 Government works contracts raising RA bills may create a dispute on the time of supply of GST and interest where payment is received long after Engineer approval. One view is that if tax is disclosed and paid through the return, no interest arises under section 50 read with the return-filing provisions. Another view focuses on section 31(5)(c) and section 13, and whether the amount became contractually due on certification. The contract terms, payment clauses, certification process, and any contingencies or post-certification deductions are crucial. en-us Mon, 01 Jun 2026 17:56:28 +0530 Sun, 07 Jun 2026 10:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120938 Government works contracts raising RA bills may create a dispute on the time of supply of GST and interest where payment is received long after Engineer approval. One view is that if tax is disclosed and paid through the return, no interest arises under section 50 read with the return-filing provisions. Another view focuses on section 31(5)(c) and section 13, and whether the amount became contractually due on certification. The contract terms, payment clauses, certification process, and any contingencies or post-certification deductions are crucial. Discussion-Forum GST Mon, 01 Jun 2026 17:56:28 +0530 https://www.taxtmi.com/forum/issue?id=120938