Tax liability of un registered landowner on TDR( transfer of developmental rights)

[NUKALA KUMAR]

JDA excecuted on 1-9-2018 

Land owner is unregistered 

As per 04/2018 notification liability to tax on TDR is land owner

AS per 04/2018 notification its only the registered person liable to pay tax on TDR

After 1-04-2019 liability has been shifted into the hands of developer under RCM

Q1: Can department issue notice to un registered land owner demanding for tax?

Q2: can department assess the un registered landowner under section 63 of GST ACT?

AI Summary

GST on TDR arises at possession transfer; department may notice unregistered landowners and assess under Section 63 Under the cited GST notification, tax on transfer of developmental rights (TDR) arises when a registered developer transfers possession or rights in the constructed property to the person supplying development rights via conveyance/allotment; liability rules differ by date. The tax department can issue a notice to an unregistered landowner if the tax liability arose before 31-03-2018. The department can also assess an unregistered landowner under section 63 if the person's aggregate turnover exceeds the statutory threshold (?20 lakh).