https://www.taxtmi.com/caselaws?id=801289 GST liabilities arising on works contracts during the transition from VAT to GST, including return filing, interest, penalties and limitation, remain governed exclusively by the applicable tax statutes. Contractual terms between contractors and employers cannot alter those obligations or support directions requiring tax authorities to permit revised returns, waive statutory consequences or depart from prescribed limits. Incremental GST burden arising from the transition is a contractual matter: contractors may seek adjustment or reimbursement from the relevant employer by computing pre-GST and post-GST work and submitting representations under the retained guidelines. en-us Tue, 06 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801289 GST liabilities arising on works contracts during the transition from VAT to GST, including return filing, interest, penalties and limitation, remain governed exclusively by the applicable tax statutes. Contractual terms between contractors and employers cannot alter those obligations or support directions requiring tax authorities to permit revised returns, waive statutory consequences or depart from prescribed limits. Incremental GST burden arising from the transition is a contractual matter: contractors may seek adjustment or reimbursement from the relevant employer by computing pre-GST and post-GST work and submitting representations under the retained guidelines. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801289