Contract for building construction

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This discussion clarifies GST registration requirements for a building construction contract valued at Rs. 22.5 lakhs, spread over two financial years. If the individual contractor's receipts and work completed within a single financial year are less than the ₹20 lakh threshold, they are generally not required to register for GST for that year. This assumes no other taxable supplies are being made.

JACOB ABRAHAM KURIALANICKAL

JACOB ABRAHAM KURIALANICKAL (Querist)

19 August 2025 We have an agreement with an individual to construct a building for Rs. 22.5 lakhs. Jobs done during 2 financial years and payments made in 2 financial years as the progress of jobs. We are deducting TDS

Is the individual required to apply for GST registration, as the payment and job done in a single year is below 20 lakhs

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

19 August 2025 If the individual's annual receipts for job done and payment received in a single financial year remain below ₹20 lakh, GST registration is not required for that year. Hope he doesn't have another work/supplies.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

23 September 2025 Good luck....

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