GST
TRT-2025-
AAR Telangana
Date:-30-09-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 30 September 2023
Facts –
- The Applicant, M/s. Jaiprakash Associates Limited, a works contractor, executed a project for the Government of Andhra Pradesh involving tunnel construction.
- Due to unexpected variations in geological conditions during the project, the company requested a revision of rates, which was approved by the government for work done from September 2010 (Aug 2010- end of agreement period) to June 2017.
Issue –
- Whether the time of supply for work executed from September 2010 to June 2017 and the process of issuing tax invoices should be clarified?
Order –
- The AAR observed that the Applicant has received consideration for the works executed by him prior to the appointed day i.e., 01-07-2017 due to upward revision. Therefore this situation falls under clause (a) of sub sec (2) of sec (142) of the CGST Act 2017.
- From the above clause it is clear that the time of supply is the date on which such consideration is received as enumerated under Section 13(c)(a) of the CGST Act. Further, the applicant shall receive a supplementary invoice or payment debit note, within thirty days of such price revision and such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under CGST/SGST Acts.
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