TaxTMI 
TaxTMI 
gst on works contracts
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....st on works contracts<br> Query (Issue) Started By: - giri gattupalli Dated:- 24-9-2020 Last Reply Date:- 28-9-2020 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>respected sir, where payment to a works contractor made in parts for a ongoing huge works ,payment of GST not made to contractor along with part payment. in this situation whether there is liability to pay gst with contractor o....
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....n partpayment or he can wait for realease of gst by concern contractee department.please give your valuable opinion. thank you sir Reply By Ganeshan Kalyani: The Reply: Sir, contractor would be raising an invoice on the recipient along with GST. The contractor is liable to pay GST to the Govt. If you hold the GST part, still he has to make the payment of GST to the Govt. Reply By KASTURI SETH....
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....I: The Reply: I agree with Sh.Ganeshan Kalyani Ji. As per Section 9(1) of CGST Act, it is a statutory duty of the supplier of services or goods or both to collect GST from the service receiver/buyer of the goods and deposit into Central Govt. Account. Pay tax on part-payment also. It is a wrong practice to withhold the amount of GST. The service provider can charge interest from the service recei....
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....ver and pay to Govt. Govt. has given sufficient time to deposit GST. GST has to be deposited by 20th or 24th of the following month. Reply By Himansu Sekhar: The Reply: For continuous supply of service please refer to Section 31 of CGST Act,2017. As appearing from the description when your works have been linked with the payments, the liability arises even if the GST has not been paid to the ser....
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