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of <h1>Meghalaya Mandates Reverse Charge Tax for Promoters on Unregistered Supplies u/s 9(4) of GST Act 2017.</h1> The Government of Meghalaya, following the Goods and Services Tax Council's recommendations, has issued a notification under section 9(4) of the Meghalaya Goods and Services Tax Act, 2017. Effective from April 1, 2019, it mandates that registered promoters must pay tax on a reverse charge basis for certain goods and services received from unregistered suppliers. This applies to shortfalls in minimum required purchases for construction projects, including general goods and services, cement, and capital goods. The notification specifies definitions for terms like 'promoter,' 'project,' 'Real Estate Project,' and 'Residential Real Estate Project,' aligning with the Real Estate (Regulation and Development) Act, 2016.
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