Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Goods and Services Tax - GST This

A Public Forum.
Acknowledging the Value of Experts.

Contribute Your Wisdom, Shape the Future.
Let Your Experience Guide Others

Submit new Issue / Query     My IssuesMy Replies
A free service.
You may submit an issue for brainstorming also.

gst on works contracts, Goods and Services Tax - GST

Issue Id: - 116735
Dated: 24-9-2020
By:- giri gattupalli

gst on works contracts


  • Contents

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 on partpayment or he can wait for realease of gst by concern contractee department.please give your valuable opinion.

thank you sir

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 25-9-2020
By:- Ganeshan Kalyani

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.


2 Dated: 25-9-2020
By:- KASTURI SETHI

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 receiver 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.


3 Dated: 28-9-2020
By:- Himansu Sekhar

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 service provider.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates