Not paying gst against earlier contract

This query is : Resolved

DEBASISH BODHAK (Querist)
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19 February 2018 Against earlier contract, received Rs.48,00,000/- (Gross Value Rs.54,00,000/-) after deducting IT, Cess, SD from PWD. Now PWD denied to pay any GST. Work Contract GST Rate is 12%.
1) On which amount the contractor have to pay GST. On Rs.54 Lacs or on Rs.48,21,428/- (Rs.54,00,000/112*100).
2) PWD not providing any GSTIN. In this case how the sale will reflect in the GSTR? Unregistered or Registered?

Arpit

Arpit (Expert)
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19 February 2018 gst to be paid on Rs 54 lac

DEBASISH BODHAK

DEBASISH BODHAK (Querist)
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19 February 2018 Against earlier contract, received Rs.48,00,000/- (Gross Value Rs.54,00,000/-) after deducting IT, Cess, SD from PWD. Now PWD denied to pay any GST. Work Contract GST Rate is 12%.
1) PWD not providing any GSTIN. In this case how the sale will reflect in the GSTR? Unregistered or Registered?

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ASHWANI DHANUKA

ASHWANI DHANUKA (Expert)
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19 February 2018 Gross amount received by you (before any deduction) will be assumed to be inclusive of GST. so, in your case GST amount will come to Rs 578,571.00. So this as B2CS (UR) in GSTR1

Arpit

Arpit (Expert)
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19 February 2018 what are the terms of your contract with PWD. Was contract of Rs. 54 lacs inclusive of all taxes or was it exclusive of all taxes. terms of contract needs to be checked in detail.

You will show them as unregistered if they are not providing you the GST Number

DEBASISH BODHAK

DEBASISH BODHAK (Querist)
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19 February 2018 Thank you all Sir? But As per your opinion Taxable value is not clear. Whether it is Rs.54 lacs or Rs.4821428/-. The terms of contract was including VAT and they are paying the amount including VAT @3% (but no mention in their payment certificate). They are deducting Cess. If we show it in the cess portion in the GSTR 3B then we have to pay the same amount. What to do in this case?

DEBASISH BODHAK

DEBASISH BODHAK (Querist)
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20 February 2018 Thank you all Sir? But As per your opinion Taxable value is not clear. Whether it is Rs.54 lacs or Rs.4821428/-. The terms of contract was including VAT and they are paying the amount including VAT @3% (but no mention in their payment certificate). They are deducting Cess. If we show it in the cess portion in the GSTR 1 then we have to pay the same amount. How to adjust this Cess against the amount of cess deducted from payment?

Arpit

Arpit (Expert)
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20 February 2018 taxable value is Rs. Rs.4821428

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DEBASISH BODHAK

DEBASISH BODHAK (Querist)
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20 February 2018 Thank you Sir. Please solve this query;
PWD are deducting Cess. If we show it in the cess portion in the B2CS (UR) in GSTR1 then we have to pay the same amount. How to adjust this Cess through GSTR 3B against the amount of cess deducted from payment?