https://www.taxtmi.com/caselaws?id=799162 GST adjustment in works contracts is a contractual matter between contractor and employer, whereas levy, assessment, recovery and enforcement remain governed exclusively by GST legislation. Reimbursement for incremental tax burden caused by transition from KVAT to GST must be assessed under the applicable contract. The calculation requires comparison of pre-GST and post-GST work, deduction of earlier tax components and addition of applicable GST. Tax authorities cannot permit statute-inconsistent revised returns or waive statutory interest, penalties or limitation. Employers must consider comprehensive contractor representations under the applicable adjustment directions. en-us Wed, 15 Jul 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799162 GST adjustment in works contracts is a contractual matter between contractor and employer, whereas levy, assessment, recovery and enforcement remain governed exclusively by GST legislation. Reimbursement for incremental tax burden caused by transition from KVAT to GST must be assessed under the applicable contract. The calculation requires comparison of pre-GST and post-GST work, deduction of earlier tax components and addition of applicable GST. Tax authorities cannot permit statute-inconsistent revised returns or waive statutory interest, penalties or limitation. Employers must consider comprehensive contractor representations under the applicable adjustment directions. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799162