Reverse charge on promoter liability: promoters must pay GST on specified shortfall supplies and related cement and capital goods. Notification applies the reverse charge mechanism under section 9(4) to make promoters liable to pay GST on supplies from unregistered suppliers that constitute the shortfall from prescribed minimum procurements for a project, on cement constituting such shortfall, and on capital goods supplied to a promoter for construction of a project taxed at prescribed rates; key terms such as promoter, project, Residential Real Estate Project and floor space index are defined, and the notification takes effect from 1 April 2019.