Reverse charge mechanism: promoters must pay GST on specified shortfall supplies received from unregistered suppliers. Notification under section 9(4) of the Rajasthan GST Act notifies that where a promoter receives from an unregistered supplier supplies constituting the shortfall from the minimum purchase value required for construction of a project, or cement (chapter 2523) constituting such shortfall, or specified capital goods supplied to a promoter for projects taxed at prescribed rates, the promoter shall pay tax on a reverse charge basis; defined terms for promoter, REP and RREP are adopted from the Real Estate (Regulation and Development) Act, 2016, and the notification is effective 1 April 2019.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism: promoters must pay GST on specified shortfall supplies received from unregistered suppliers.
Notification under section 9(4) of the Rajasthan GST Act notifies that where a promoter receives from an unregistered supplier supplies constituting the shortfall from the minimum purchase value required for construction of a project, or cement (chapter 2523) constituting such shortfall, or specified capital goods supplied to a promoter for projects taxed at prescribed rates, the promoter shall pay tax on a reverse charge basis; defined terms for promoter, REP and RREP are adopted from the Real Estate (Regulation and Development) Act, 2016, and the notification is effective 1 April 2019.
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