Para 9.5.3 — GOODS_MANUAL

9.5.3 Statutory Variation Clause: Unless otherwise stated in the contract, statutory variation (fresh imposition and/ or variation) in applicable GST rate/ Customs Duties or other taxes and duties mentioned in the contract, only during the period from the date of submission of the tender to the date of acceptance of the tender (that is, placement of the contract) and during the original/ re-fixed delivery period of the contract shall be borne by the Procuring Entity. Any increase in the rates of GST beyond the original/ re-fixed delivery period shall be borne by the contractor. However, during such a period, the benefit of any reduction in the GST rate must be passed on to the Procuring Entity. However, GST rate amendments shall be considered for the quoted HSN code only, against documentary evidence, provided such an increase in GST rates is after the tender submission date and shall not be applicable for any misquotation of the HSN number or incorrect GST rate by the bidder. The Procuring Entity is not liable for any claim from the contractor on account of fresh imposition and/ or increase (including statutory increase) of GST, customs duty, or other duties on raw materials and/ or components used directly in the manufacture of the contracted Goods taking place during the pendency of the contract unless such liability is expressly agreed to in terms of the contract.

9.5.4 Passing of Supplier’s Bills 1. After the GRIR is issued, the invoice is received from the supplier, supported by relevant documents evidencing the award of purchase orders/contracts and receipt of materials/services. Based on contractual terms where payments are made based on proof of dispatch against a purchase order, bills shall be passed and accounted for based on the GRIR of approved materials. The invoice submitted by the supplier shall be verified and signed by the indenting officer, and the pay order form or any other relevant forms will be prepared by the procuring entity and signed by an officer authorised to sign pay orders. The procuring entity shall handle all correspondence with the supplier. 2. The documents needed from the supplier for the release of payment are to be clearly specified in the contract. The paying authority also verifies the documents received from the supplier with corresponding stipulations made in the contract before releasing the payment. 3. While claiming the payment, the supplier must also certify on the bill that the payment being claimed is strictly in terms of the contract and that all the obligations on his part for claiming this payment have been fulfilled as required under the contract. There should also be a suitable provision for verification of the authenticity of the person signing the invoice and so on to claim the payment. 4. Deduction of applicable taxes at source from payments to suppliers will be made as per the existing law in force during the currency of the contract. 5. Electronic Bill (e-Bill) processing system was announced in Union Budget 2022-23, as part of ‘Ease of Doing Business and Digital India eco-system’ to bring broader transparency and expedite the process of payments. It will enhance transparency, efficiency, and faceless-paperless payment system. Suppliers and contractors shall submit their bills electronically through the e-Bill portal, wherever such facilities are available. Concerned authorities verify these bills for discrepancies, authenticity, and adherence to rules. Once verified, the bills shall be approved for payment. The approved bills are integrated with the electronic payment systems. Funds are allocated from the relevant budget heads. The system generates payment orders. The e-Bill system allows real-time on-line tracking of bill processing by Suppliers.

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Note: The re-fixed delivery period means the fresh delivery period, which is arrived at by recasting the original contractual delivery period after taking care of the lost period for which the supplier was not responsible. Refer para 9.3.3-3)