The Government intends to implement GST wef 01.07.2017. Listed below are certain points to be taken care wrt tenders in progress where supplies are beyond 30th Jul 2017.

Tenders in progress : SERVICES

GSTN requirements / Compliance
YES / NO / Remarks, if any
QUOTATION :
Supplier registered under GST & GSTIN registration number submitted along with tender
If existing dealers, to be confirmed for migration to GSTIN & GSTIN registration number
If the supplier is below the threshold limit, viz Rs.20. lacs as per existing provisions, then a declaration to be obtained to that effect along with copy of accounts confirming that the supplier is below the threshold limit, failing which the supplier will be treated as an Unregistered dealer (URD) for which tax is payable on reverse charge (RCM) by BHEL.
If the supplier is above the threshold & is yet not registered, GST is payable by BHEL on reverse charge basis.
All registered suppliers submitting the quote shall mandatorily mention Service Accounting code ( SAC ) relevant for the service quoted.
GST rates are quoted as per the service for which quoted & SAC is mapped
INVOICING :
Invoice should contain all particulars as per invoice Rules and should include the GST registration number (GSTIN) , service accounting code (SAC) apart from all other details mentioned.
In case GST is payable on reverse charge (RCM) invoice should mention that tax is payable on reverse charge
If service is eligible for credit, then all conditions relating to uploading the invoice in the GSTN portal, tax remittance, return uploading, matcing of input credit etc, to be complied with for availing credit.
If the Supplier is not registered, then tax is payable on Reverse charge & will be to the account of the supplier
For any deficiency in services, where a recovery is made / adjusted in supplier bills, the supplier has to raise a credit note on BHEL & upload in GSTN portal. All above rules applicable for invoice also apply for credit note.