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Final Call for Builders before GST Audit

January 8, 2020[2020] 113 72 (Article)
GST Audit for the period July 2017 to March 2018 is on completion, where one has to look into the transitional provisions relating to the liability, input tax credit and refunds as well. The most important aspect arises for the builders whose projects were under construction, where they have paid service tax on achievement of the specified milestones or on receipt of advances whichever is earlier as well as VAT was also paid by them under the erstwhile statutes.
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