If a builder fails to pay Goods and Services Tax (GST), there can be legal and financial consequences. As per the rules of GST for builders, non-payment or evasion of GST is considered a serious offense. The builder may face penalties, including fines and interest charges, imposed by the tax authorities. Additionally, non-compliance with GST obligations can result in legal action and a negative reputation for the builder. It is essential for builders to fulfill their GST obligations to avoid legal complications, maintain a good business standing, and ensure compliance with tax regulations.