Reverse charge mechanism requires promoters to pay tax on specified shortfall supplies received from unregistered suppliers. Notification imposes reverse charge liability on promoters to pay tax for supplies received from unregistered suppliers that constitute the shortfall from the minimum prescribed purchases for a project, including specified goods and services, cement, and capital goods supplied for construction, with application limited to the financial year (or part year) until completion certificate or first occupation and reference to the applicable State tax rate notification.