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Works contract

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Manoj Gonarkar

Accountant

127 Points Posted on 10 March 2020

One of my client is PWD contractor, making roads, dam, bridge for government department. All the Bills of Government contractor are finalized & made by PWD dept. (only estimates are provided by contractor).After GST, PWD dept. is not mention regarding gst in bills of contracts or price schedule. Therefore, there is no tax charged by contractor towards the supply amount. Only Tender value is received by contractor. Now, I have following queries towards GST - ‎ 1.Whether GST is payable by contractor or PWD because contractor neither seperatly received GST amount nor it is mentioned in contract and if payable by contractor then tender value is treated as taxable value or total value including GST 2. What are the provisions for Government contractors (PWD Contractors) under GST ?

Replies (1)

Shivam RC

Student

23693 Points Posted on 10 April 2020

FOR INFORMATION PURPOSE ONLY :

As per Notification No. 31/2020 - Central Tax, dated 03.04.2020 read with Notification No. 32/2020 - Central Tax, dated 03.04.2020, Due Date for filing FORM GSTR -3B for the month of February, March and April 2020 for the Taxpayers having Aggregate Turnover more than Rs. 5 crore in the preceding FY have been extended in the following manner :

FEBRUARY : 24.06.2020.
MARCH : 24.06.2020.
APRIL : 24.06.2020.

And as per Notification No. 36/2020 - Central Tax, dated 03.04.2020, due date for filing FORM GSTR -3B for the month of MAY 2020 have been extended to "27th June 2020".

TAXPAYERS HAVING AGGREGATE TURNOVER upto Rs. 1.5 crore in the preceding FY ( Notification No. 31/2020 - CT, Notification No. 32/2020 - CT and Notification No. 36/2020 - CT all dated 03.04.2020 )

FEBRUARY : 30.06.2020
MARCH : 03.07.2020
APRIL : 06.07.2020
MAY : 12.07.2020 & 14.07.2020. ( For specified catagory of States, different due date prescribed ).