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of <h1>Chhattisgarh GST Act: Promoters Must Pay Reverse Charge Tax on Certain Supplies from Unregistered Suppliers for Real Estate Projects.</h1> The Government of Chhattisgarh has issued a notification under the Chhattisgarh Goods and Services Tax Act, 2017, mandating that promoters pay tax on a reverse charge basis for certain supplies received from unregistered suppliers. This applies to supplies that fall short of the minimum required value for project construction, including goods, cement, and capital goods. The notification specifies that these rules apply to both Real Estate Projects (REP) and Residential Real Estate Projects (RREP) as defined under the Real Estate (Regulation and Development) Act, 2016. The notification is effective from April 1, 2019.
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