- Karnataka High Court held that incremental GST on pre-GST works contracts, if recoverable, is recoverable only from the contracting employer, not from the State or tax authorities.
- The Court said GST liability is fixed by statute and cannot be changed by contract.
- It rejected directions allowing revised/amended GST returns beyond statutory deadlines or waiving interest, penalty, or limitation.
- Contractors who quoted rates under pre-GST schedules may seek reimbursement of the GST increase from their employers under the contract.
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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