Reverse charge liability on promoters for shortfall supplies and specified construction goods shifts tax responsibility to the recipient. Promoters must pay tax on a reverse charge basis for supplies received from unregistered suppliers that constitute the shortfall from the minimum purchases required for construction of a real estate project, including specified goods and services, cement, and capital goods, with key terms defined by reference to the Real Estate (Regulation and Development) Act; the notification is effective from 1 April 2019.