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        Case ID :
        GST - States

        Construction of apartments- option to pay state tax- filing of option-instructions issued. - CT/41/2019-C1 - Kerala SGST

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        Option to pay state tax: promoters must file the prescribed one time option form with the local Deputy Commissioner of State Tax. Promoters opting to pay SGST on construction of apartments must submit the prescribed Annexure IV option form to exercise the one-time option, and the form shall be filed with the Deputy Commissioner of State Tax having jurisdiction over the promoter's place of business.
                          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.

                                Option to pay state tax: promoters must file the prescribed one time option form with the local Deputy Commissioner of State Tax.

                                Promoters opting to pay SGST on construction of apartments must submit the prescribed Annexure IV option form to exercise the one-time option, and the form shall be filed with the Deputy Commissioner of State Tax having jurisdiction over the promoter's place of business.


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