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)
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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)
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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)
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23 September 2025 Good luck....

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