TaxTMI 
TaxTMI 
Dear sir,
What is the liability of the landord whether GST is payable on the portions received in JDA entered before or after 1.4.2019
Liability of Land lord
10 Dec 2019 
1 Reply 
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GST liability: allocation between landowner and promoter depends on who sells units; AOPs require PAN and registration.
GST liability in joint development depends on who sells the units: the landowner pays GST on apartments he sells and the promoter pays GST on apartments it sells. If a separate legal entity (including an unincorporated AOP) undertakes the development, that entity is the taxable person and must obtain PAN and separate registration under the CGST law. (AI Summary)
GST liability in joint development depends on who sells the units: the landowner pays GST on apartments he sells and the promoter pays GST on apartments it sells. If a separate legal entity (including an unincorporated AOP) undertakes the development, that entity is the taxable person and must obtain PAN and separate registration under the CGST law. (AI Summary)