A gst registered regular scheme dealer trading for workcontract (repairs and roads works)
1.delaer purchases of some iron and cement goods input claim eligible or not eligible
2.labour charges paid RCM applicable
3. Difference works contract amount received .this amount shown in producure in gstr3b and gstr1 gst returns compulsory.
1). GST ITC is available in the hands of the Registered Works Contractor for the inputs.
2). Labour Charges no RCM.
Q3 is not comprehensible / clear !
CAclubindia
