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<h1>Tax liability timing for promoters: State tax arises on completion certificate or first occupation for FSI and lease consideration.</h1> Notification treats promoters receiving development rights, FSI, or long term land leases for construction as registered persons whose State tax liability on consideration (construction service, monetary payment, or upfront lease amount) and on supply of construction service in lieu of development rights arises on issuance of the completion certificate or on first occupation, whichever is earlier; aligns key terms with the Real Estate (Regulation and Development) Act, 2016; defines RREP and FSI; and confirms tax on specified services is payable on reverse charge basis under the prior Punjab notification.
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