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<h1>Bihar GST Update: Promoters Must Pay Reverse Charge Tax for Unregistered Supplier Purchases u/s 9(4.</h1> The Governor of Bihar, under Section 9(4) of the Bihar Goods and Services Tax Act, 2017, has issued Notification No. 07/2019, effective from April 1, 2019. It mandates that registered promoters must pay tax on a reverse charge basis for specific goods and services obtained from unregistered suppliers. This applies to shortfalls in the minimum required purchases for construction projects, including general goods and services, cement, and capital goods, as specified in an earlier notification. The terms 'promoter,' 'project,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' are defined according to the Real Estate (Regulation and Development) Act, 2016.