Reverse charge on shortfall supplies and specified inputs shifts tax liability to promoters for unregistered suppliers. The notification imposes tax liability on promoters under the reverse charge mechanism for supplies received from unregistered suppliers that constitute the shortfall from the minimum value of inputs required to be purchased for a project, specifically covering such shortfall supplies, cement falling under the relevant Customs Tariff chapter, and capital goods supplied for projects taxed at prescribed rates; definitions for promoter, REP, RREP and FSI are provided and the measure takes effect from 1 April 2019.