https://www.taxtmi.com/forum/issue?id=121091 Sustainability of a GST demand under section 74 is questioned where a works contractor undertaking Government civil works received delayed payment in financial year 2025-26 for work executed in financial year 2018-19. GST was paid at 12%, while the department has sought tax at 18%. The issue concerns whether the higher rate demand is sustainable considering the period of execution, delayed billing and payment, and the rate already applied to the works-contract transaction. en-us Fri, 28 Aug 2026 17:54:44 +0530 Fri, 28 Aug 2026 20:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121091 Sustainability of a GST demand under section 74 is questioned where a works contractor undertaking Government civil works received delayed payment in financial year 2025-26 for work executed in financial year 2018-19. GST was paid at 12%, while the department has sought tax at 18%. The issue concerns whether the higher rate demand is sustainable considering the period of execution, delayed billing and payment, and the rate already applied to the works-contract transaction. Discussion-Forum Goods and Services Tax - GST Fri, 28 Aug 2026 17:54:44 +0530 https://www.taxtmi.com/forum/issue?id=121091