Service provided after applicability of GST But payment has been received before applicability of GST
- As per section 187
- no tax(GST) shall be payable on the supply of goods and/or services
- made on or after the applicability of GST
- if the consideration for the said supply has been received prior to the applicability of
GST and
- the duty or tax payable thereon has already been paid under the earlier law

Read the Demand letter carefully, It becomes null and void by its own conditions.......

"Payments may please be made by bank drafts or MICR cheques in favour of GAURSONS REALTECH PVT.LTD.

* Please ignore this demand letter if already paid.

* The above mentioned demand has been generated without reflecting the interest accrued over delayed payment (if any). The accumulated interest for the delayed payments of installments will be determined at the time of final payment.

In case you require to get the upto date details of interest you may get the same from our corporate office or it can be checked through customer portal on our website.

Practically, the installments of all the slabs on 21st July itself are contradicting........... as the installments are required to be paid as soon as the work gets completed, and all the floors are either complete as on the date of demand letter or otherwise cannot be completed on same day.

Based on the issue, the demand letter is just fabricated one and cannot withstand its course in legal terms .......

That is already been replied in first reply, as per section 187........ the GST is not applicable in your case.......... but builder will be at fault if he had not paid ST & VAT as per its liability.

I repeat: 

Yes...... Your doubt is exactly. (though I do not follow any post, so no such alerts) ........

Many times I read some posts on Today's post page...... but when I click on it........ the thread do not have that particular post....... so there may be some censorship........... or may be overload hanging up...... Now-a-days this hang up problem over the site is very frequent........ in that time period some of the posts may get double or triple while some may be missing........

Sometimes I send some link in the post.......... but because of moderation..... it doesn't get posted......

Dear Sir, I am very thankful for sharing your wisdom. I will be thankful if you further share your view for the below claim by builder 

1. According to him he has given only demand letter and invoice was generated on due date. In my views he has never generated invoice. The GST rule says that he has to give me the invoice within 30 days of supply but I have not received any invoice till now. Is the claim of builder valid. 

2. Builder is claiming that the supply was not completed till the generation of invoice. In support of his claim says that 

a) The invoice is not generated 

b) The construction of flat is not fully completed. It is only 90% completed. 

In my view he has have raised the demand for 90% of the product not for full product and if product is 90% complete the supply should be considered as complete. 

Please provide your guidance. 

1. Be clear that whatever amount you had paid before appointed date, even though it be advance.... was liable to be taxed in old taxation regime.  And hence, whatever amount you would be liable to pay after 1st July, 2017 ( Nil in your case) is liable to pay GST.

2. Don't discuss anything in verbal terms. Just reply in simple language that you are not liable to pay any GST when you have nothing remaining to pay after 1st july, 2017.; with a copy to Anti-Profiteering cell, helpdesk[at]gst[dot]gov[dot]in

Hi, I had an invoice pending for payment which has outstanding interest of Rs. 90,000. Interest for delayed payment for the period: Oct 2015 (other demands have been paid)  Date of Invoice : 20-10-2016 Date of Payment : 03-10-2017   Is gst applicable? 

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