Services completed during the pre-GST regime cannot be subjected to post-facto GST levy or registration.
Services completed during the pre-GST regime cannot be subjected to post-facto GST levy or registration. Issue Whether GST liability can be fastened upon a contractor and payments withheld for non-registration under GST, when the underlying services were fully rendered and completed in the year 2015 during the pre-GST regime, but billing or post-facto approvals occurred… Read More »