{"id":74782,"date":"2026-01-10T13:50:58","date_gmt":"2026-01-10T08:20:58","guid":{"rendered":""},"modified":"2026-01-10T13:50:58","modified_gmt":"2026-01-10T08:20:58","slug":"reimbursement-claim-for-differential-gst-after-rate-hike-from-12-to-18-rejected-invoice-delay-by-claimant-proved-decisive","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74782","title":{"rendered":"Reimbursement claim for differential GST after rate hike from 12% to 18% rejected; invoice delay by claimant proved decisive"},"content":{"rendered":"<p>Reimbursement claim for differential GST after rate hike from 12% to 18% rejected; invoice delay by claimant proved decisive<br \/>Case-Laws<br \/>GST<br \/>Claim for reimbursement of differential GST arising from rate increase from 12% to 18% was rejected on the ground that the contractual circular-based liability to bear differential tax depends on the tax rate as on invoice\/payment date, and the delay in raising the invoice after issuance of the work completion certificate was attributable to the clai<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95930\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reimbursement claim for differential GST after rate hike from 12% to 18% rejected; invoice delay by claimant proved decisiveCase-LawsGSTClaim for reimbursement of differential GST arising from rate increase from 12% to 18% was rejected on the ground that <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74782","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74782"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74782\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}