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of <h1>Maharashtra GST Notification: Promoters to Pay Reverse Charge Tax on Certain Supplies from Unregistered Suppliers.</h1> The Government of Maharashtra issued Notification No. 07/2019 under the Maharashtra Goods and Services Tax Act, 2017, effective April 1, 2019. It mandates that registered promoters must pay tax on a reverse charge basis for certain supplies received from unregistered suppliers. These supplies include goods and services, cement, and capital goods necessary for construction projects that fall short of the minimum purchase value. The notification specifies that this applies to real estate projects, as defined under the Real Estate (Regulation and Development) Act, 2016. The notification was issued by the Deputy Secretary to the Government.
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