Kerala GST amendments clarify input tax apportionment and reporting for real estate projects; revise forms and credit utilization. The amendment prescribes project-specific methods for computing and finalising input tax credit for construction of apartments under clause (b) of paragraph 5 of Schedule II, using carpet-area ratios (E/F), special zero-value treatment during construction, allocation rules for common inputs and capital goods, separate computation for tax heads (C3, D1, D2, Te, Tc), reversal or claim of differences via FORM GSTR-3B or FORM GST DRC-03 by the September return following completion/first occupation, and new utilization order and revised assessment/notice/form procedures.