https://www.taxtmi.com/caselaws?id=470570 For works performed after the GST transition date under pre-GST contracts, differential GST is reimbursable by the public employer where the GST-inclusive value of post-transition work exceeds the original contract value. GST law prescribes compliance through invoicing, accounts and return filings and does not require a contractor to obtain a jurisdictional GST officer's certificate as a condition for payment. GST returns, audited financial records and Chartered Accountant certificates sufficiently establish GST discharge when no additional departmental certification is mandated. An unsupported certification condition cannot obstruct reimbursement of admissible differential GST. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 31 Jul 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470570 For works performed after the GST transition date under pre-GST contracts, differential GST is reimbursable by the public employer where the GST-inclusive value of post-transition work exceeds the original contract value. GST law prescribes compliance through invoicing, accounts and return filings and does not require a contractor to obtain a jurisdictional GST officer's certificate as a condition for payment. GST returns, audited financial records and Chartered Accountant certificates sufficiently establish GST discharge when no additional departmental certification is mandated. An unsupported certification condition cannot obstruct reimbursement of admissible differential GST. Case-Laws GST Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470570