https://www.taxtmi.com/forum/issue?id=121091 GST rate liability for a Government civil works contract depends on the time of supply, rather than solely on delayed receipt of consideration. The rate applicable when the supply became taxable governs the tax liability, requiring verification of work-completion, invoice, payment, and GST return dates. Proceedings under Section 74 require consideration of fraud, wilful misstatement, or suppression with intent to evade tax. Disclosure of turnover in GST returns, GSTR-7 acceptance, GST payment, and income-tax reporting are relevant to the allegation of suppression and to limitation objections. en-us Fri, 28 Aug 2026 17:54:44 +0530 Sun, 06 Sep 2026 16:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121091 GST rate liability for a Government civil works contract depends on the time of supply, rather than solely on delayed receipt of consideration. The rate applicable when the supply became taxable governs the tax liability, requiring verification of work-completion, invoice, payment, and GST return dates. Proceedings under Section 74 require consideration of fraud, wilful misstatement, or suppression with intent to evade tax. Disclosure of turnover in GST returns, GSTR-7 acceptance, GST payment, and income-tax reporting are relevant to the allegation of suppression and to limitation objections. Discussion-Forum GST Fri, 28 Aug 2026 17:54:44 +0530 https://www.taxtmi.com/forum/issue?id=121091