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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Promoters must pay reverse charge tax on goods from unregistered suppliers under West Bengal GST Act from April 2019.</h1> The notification mandates that registered persons receiving goods or services from unregistered suppliers must pay tax on a reverse charge basis under the West Bengal Goods and Services Tax Act, 2017. This applies to promoters involved in construction projects, specifically for goods or services that fall short of the minimum purchase value, including cement and capital goods. The notification outlines categories of supplies affected and defines terms like 'promoter' and 'project' as per the Real Estate (Regulation and Development) Act, 2016. The notification is effective from April 1, 2019.
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