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<h1>Promoter GST liability arises on completion certificate or first occupation for development rights, FSI and lease premium considerations.</h1> A promoter receiving development rights or FSI, or taking a long term lease of land for residential construction and paying consideration by construction services or upfront amounts, is notified as a registered person; State tax liability on consideration in kind or monetary consideration and on upfront lease payments arises on issuance of the completion certificate where required or on first occupation, whichever is earlier, with definitions taken from the Real Estate (Regulation and Development) Act and certain services remaining subject to reverse charge under the earlier notification.
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