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of <h1>Kerala GST Update: Real Estate Promoters Must Pay Tax on Reverse Charge for Certain Purchases from April 2019.</h1> The Government of Kerala, following recommendations from the Goods and Services Tax Council, has issued a notification under the Kerala State Goods and Services Tax Act, 2017. Effective April 1, 2019, it mandates that specific registered persons, primarily promoters in the real estate sector, must pay tax on a reverse charge basis for certain goods and services received from unregistered suppliers. This applies to shortfalls in the minimum required purchases for construction projects, including general supplies, cement, and capital goods. Terms like 'promoter' and 'project' are defined per the Real Estate (Regulation and Development) Act, 2016.
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