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        GST - States

        Payment of GST by real estate promoter/developer supplying construction of residential apartment etc, on the shortfall value of inward supplies from registered supplier at the end of the financial year

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        Registered-supplier threshold for real estate promoters governs GST payment on shortfall value through FORM GST DRC-03. Payment of GST by a real estate promoter or developer is required on the value of inward supplies that fall short of the prescribed 80 per cent registered-supplier threshold for inputs and input services, excluding specified land-rights and fuel-related supplies. The tax on the shortfall must be discharged electronically through the common portal by the end of the quarter following the financial year. The prescribed form for reporting and payment of this shortfall tax is FORM GST DRC-03.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Registered-supplier threshold for real estate promoters governs GST payment on shortfall value through FORM GST DRC-03.

                                Payment of GST by a real estate promoter or developer is required on the value of inward supplies that fall short of the prescribed 80 per cent registered-supplier threshold for inputs and input services, excluding specified land-rights and fuel-related supplies. The tax on the shortfall must be discharged electronically through the common portal by the end of the quarter following the financial year. The prescribed form for reporting and payment of this shortfall tax is FORM GST DRC-03.


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