Reverse charge mechanism: promoters to pay tax on specified inward supplies from unregistered sellers, including cement and capital goods. Notifies reverse charge under section 7(4) UTGST Act for supplies received from unregistered suppliers by promoters: (i) shortfall supplies required to be purchased for construction of a project, (ii) cement under chapter heading 2523, and (iii) capital goods supplied for construction on which tax is payable at prescribed rates; defines promoter, project, REP, RREP and FSI; effective from 1 April 2019.