Minimum Essential Documentations Required for Supporting the GST Claim
The Railway Board of the Ministry of Railways, Government of India, has issued a directive regarding the minimum essential documentation required to support GST claims. This directive, referenced in the Railway Board’s letter dated 22.07.2022, emphasizes the need for specific documents to facilitate the reimbursement or recovery of amounts due to changes in GST rates, while ensuring that the agreement value of the contract remains unaffected.
भारत सरकार Government of India
रेल मंत्रालय Ministry of Railways
(रेलवे बोर्ड Railway Board)
No. 2018/CE-I/CT/30
New Delhi, dated 28.06.2023
To,
As per list attached
Sub: Minimum essential documentations required for supporting the GST claim
Ref: Railway Board’s letter No. 2017/AC-II/1/6/GST/Main/Vol. III dated 22.07.2022 .
Railway Board had instructed CRIS to provide GST module in IRWCMS for the reimbursement/recovery of amount because of change in GST rates, without affecting the Agreement value of Contract. Same has already been provided by CRIS in IR-WCMS.
2. Now, Board has decided the minimum essential documentation, required for supporting the GST claim, as under:-
a. Supplementary GST invoice/debit note – Issued by the contractor in respect of the works contract service supplied by him to IR along with screenshot of the supplementary invoice/debit note as appearing in GSTR on the GST Portal.
b. Original GST Tax Invoice – Issued by contractor in respect of the works contract services rendered by him to IR along with screenshot of the original invoice as reported in GSTR on the GST Portal at 18% rate (or prevailing rate) and a self-declaration that “GST in respect of this GST invoice has been paid to the government and no credit note in respect of this invoice has been issued.” In case a credit note has been issued by the contractor, a copy of the original credit note issued along with its screenshot as appearing in GSTR 1 on the GST Portal shall be provided.
c. Certificate by a practicing Chartered Accountant (CA)/Cost and Management Accountant (CMA) – certifying that:
“We have examined the reimbursement claim as per GST law and certify that:-
i. The contractor is not required to reduce prices as he/she/they have not received benefit of any additional utilizable ITC after increase in GST rates.
ii. Value of supply declared in the supplementary GST tax invoice/debit note is liable for increased rate of GST.”
3. This issues with the concurrence of the Finance Directorate of Ministry of Railways.
DA: As above.
(गौरव)
निदेशक सिविल इंजी.(जी)/रेलवे बोर्ड