Reverse charge mechanism: promoters to pay tax on specified inward supplies from unregistered sellers, including cement and capital goods.
Notifies reverse charge under section 7(4) UTGST Act for supplies received from unregistered suppliers by promoters: (i) shortfall supplies required to be purchased for construction of a project, (ii) cement under chapter heading 2523, and (iii) capital goods supplied for construction on which tax is payable at prescribed rates; defines promoter, project, REP, RREP and FSI; effective from 1 April 2019.

Reverse charge mechanism: promoter to pay GST on specified supplies from unregistered suppliers in real estate sector.
Notification under section 5(4) IGST Act requires the recipient to pay tax on reverse charge basis for supplies from unregistered suppliers to a promoter: (i) shortfall supplies required under prior rate notification (excluding certain development rights, long term leases and FSI transactions); (ii) cement falling under the specified Customs Tariff chapter; and (iii) capital goods supplied for construction of projects taxed at prescribed concessional rates. Definitions for promoter, project, REP, RREP and FSI are provided and the notification states its effective date.

Reverse charge liability requires promoters to pay GST on specified real estate supplies received from unregistered suppliers.
The notification imposes reverse charge on promoters for supplies received from unregistered suppliers in three categories: shortfall supplies relative to prescribed minimum procurement for construction projects, cement falling under the stated tariff heading when supplied to a promoter, and capital goods supplied for construction of projects taxed at the prescribed project rates; definitions of "promoter," "Real Estate Project," "Residential Real Estate Project," and "floor space index" delimit the scope and the measure of applicability.

GST liability on development rights and FSI: promoters must pay central tax by the project completion or first occupation.
Notification designates promoters who receive development rights or FSI, or long term land leases paid via construction services or upfront amounts, as registered persons required to pay central tax on consideration for development rights/FSI and on upfront lease amounts relatable to residential construction, as well as on construction services supplied against development rights/FSI; tax is payable in the tax period not later than that in which the project completion certificate is issued or first occupation occurs.

Integrated tax liability on promoters receiving development rights or FSI payable on construction consideration and upfront lease amounts.
Notification designates promoters who receive development rights or FSI, or long term leases paid by upfront amounts, as liable to pay integrated tax on: consideration in the form of construction service for supply of development rights or FSI; monetary consideration for development rights or FSI relatable to residential construction; upfront amounts for long term leases relatable to residential construction; and construction services supplied against development rights or FSI, with payment required by the tax period not later than the period in which the earlier of issuance of the completion certificate (where required) or first occupation occurs.

Reverse charge on development rights and FSI makes promoters liable to pay Union Territory GST by project completion or first occupation.
Notification makes specific promoters liable to pay Union Territory GST when development rights or FSI are acquired against construction services or monetary/upfront consideration; tax is payable by the promoter in the tax period not later than that in which the project completion certificate is issued where required or the date of first occupation, whichever is earlier. Definitions for apartment, promoter, project, REP, RREP, and FSI follow the Real Estate (Regulation and Development) Act, and covered services remain subject to reverse charge as per the relevant rate notification.

Reverse Charge Mechanism expands to include transfer of development rights and long term land leases to promoters for construction projects.
Prescribes that supplies to a promoter taxed under the Reverse Charge Mechanism include transfer of development rights or FSI (including additional FSI) for construction of a project, and long term lease of land (30 years or more) with upfront consideration and/or periodic rent for construction of a project; and inserts definitions for apartment, promoter, project, Real Estate Project, Residential Real Estate Project, and floor space index (FSI).

Reverse charge mechanism: supplies of development rights or long-term land leases for promoter construction are taxable under IGST.
Inserts two entries making supplies taxable under the Reverse Charge Mechanism: (i) transfer of development rights or FSI (including additional FSI) supplied for construction of a project by a promoter; and (ii) long term lease of land by any person for construction of a project by a promoter where consideration is upfront and/or periodic rent. Adds definitions for apartment, promoter, project, Real Estate Project, Residential Real Estate Project, and floor space index (FSI). Effective from 1 April 2019.

Reverse Charge Mechanism: certain real estate supplies to promoters made taxable, with related definitions and scope specified.
Specifies that services supplied for construction by a promoter are subject to Reverse Charge Mechanism: transfer of development rights or Floor Space Index (including additional FSI) by any person to a promoter, and long-term lease of land (thirty years or more) by any person against upfront consideration and/or periodic rent for construction by a promoter; inserts definitions for apartment, promoter, project, Real Estate Project, Residential Real Estate Project and floor space index.

GST exemption for transfer of development rights and FSI reduces taxable inputs for residential projects, with reverse charge on unbooked units.
Amendment exempts GST on transfer of development rights (TDR)/FSI and on upfront amounts for long term land leases when used for construction of residential apartments for sale, with the exemptible amount apportionable by carpet area ratio. Promoters must discharge reverse charge tax on the proportion attributable to residential apartments that remain un booked at completion or first occupation, calculated by prescribed formulas and subject to caps for affordable and other apartments. Valuation rules deem TDR/FSI and un booked apartments equal to comparable apartment prices nearest the relevant date, and statutory definitions align with the Real Estate (Regulation and Development) Act.

GST exemption for TDR and FSI proportionate to carpet-area; reverse-charge applies on unbooked residential units at project completion
The amendment exempts integrated tax for transfer of development rights (TDR) or FSI and for upfront amounts for long term land leases when used for construction of residential apartments for sale, with the exempt amount calculated by the ratio of residential carpet area to total carpet area. Promoters must pay tax on reverse charge for proportions attributable to residential apartments un booked at completion or first occupation, subject to specified caps. Deemed value rules fix the value of TDR/FSI and un booked apartments by reference to similar apartments charged to independent buyers near the relevant dates.

GST exemption for development rights and upfront lease grants pro rata relief for residential projects; reverse charge on unbooked units.
Amendment provides GST exemption, effective 1 April 2019, for transfer of development rights (TDR)/FSI and upfront amounts for long term leases used by promoters for construction of residential apartments intended for sale. Exemption determined pro rata by carpet area (residential / total carpet area). Promoters must pay tax on the proportion attributable to un booked residential apartments on reverse charge, capped by specified percentage limits; liability arises on completion or first occupation. Valuation of transferred or un booked apartments is deemed equal to similar apartments priced by the promoter nearest the relevant date, and defined terms are inserted.

UTGST rates for real estate supplies: differentiated rates, project-wise ITC transition rules, reverse charge and one-time option requirements.
The amendment prescribes differentiated UTGST rates for construction and related works in REP and RREP, sets project-wise transitional ITC calculations (Tx and Te) based on aggregate ITC, carpet area, booking, invoicing and percentage completion, requires separate computation for tax components, mandates reporting and payment for shortfalls from unregistered suppliers including reverse charge treatment for certain inputs, and provides a one-time electoral mechanism for promoters to opt into alternate tax rates with specified procedural requirements.

IGST rate notification for real estate construction prescribes differentiated rates, ITC adjustment formulas and reverse charge compliance.
The notification prescribes IGST rates for varied real estate construction services and sets project wise rules to compute eligible Input Tax Credit (Te) and ITC reversal or payment (Tx) for REP and RREP. It differentiates treatment by apartment category, requires promoters to maintain project accounts, mandates payment on shortfalls from unregistered suppliers (including reverse charge on certain inputs), and provides a one time option mechanism for ongoing projects to opt into alternative tax rates, with detailed formulas, caps and reporting obligations.

CGST rate framework for real estate: differentiated rates, ITC allocation, reverse charge and one time promoter option clarified.
Prescribes differentiated CGST entries and conditions for construction services in REP and RREP, establishes a one time option for promoters in ongoing projects to elect specified tax rates, requires certain central tax to be paid from electronic cash ledger, restricts ITC unless procurement from registered suppliers meets a threshold, treats supplies from unregistered persons (notably cement) as reverse charge liabilities, and provides project wise formulas and reporting obligations for computing transitional ITC (Te) and reversal or claim (Tx).

Extension of time for FORM GST ITC-04: deadline extended to 30 June 2019 for job-worker filings.
Extension of time is granted for furnishing FORM GST ITC-04 for goods dispatched to a job worker or received from a job worker for the period July 2017 to March 2019, permitting submission of the declaration until 30th June 2019. The notification supersedes the earlier 31 December 2018 notification insofar as the filing timeline is concerned, without affecting actions done or omitted before that supercession.

National Bench of GST Appellate Tribunal notified, establishing centralized appellate forum under statute effective upon publication.
Creation of a National Bench of the Goods and Services Tax Appellate Tribunal is notified under statutory power and on the Council's recommendation, taking effect from publication in the Gazette; the measure establishes a centralized appellate forum and is administrative in character.

Bill of Supply in lieu of Tax Invoice applies to service providers availing composition scheme under relevant tax notification.
The Order clarifies that the requirement to issue a bill of supply instead of a tax invoice for supplies by persons paying tax under the composition scheme shall apply to persons paying tax under the specified tax rate notification of March 2019, thereby extending clause (c) of sub section (3) of section 31 to taxpayers covered by that notification.

Bill of Supply issuance clarified for composition taxpayers; applies where composition rate notification governs tax liability under Union Territory GST
Clarifies that suppliers paying tax under Notification No. 2/2019-Union Territory Tax (Rate) are required to issue a bill of supply instead of a tax invoice where composition provisions or exempt supplies apply; the Order removes the difficulty by expressly extending the bill-of-supply treatment to persons covered by that notification under the Union Territory GST framework.

Composition scheme threshold increased, expanding eligibility for small taxpayers to opt for composition levy under section 10.
The Composition Scheme under section 10 is amended to permit eligible registered persons whose aggregate turnover in the preceding financial year falls below the revised threshold to opt to pay tax under rule 7 instead of tax under section 9, with a lower threshold applying in specified hilly States. Certain manufacturers are disqualified from opting for composition levy by reference to specified tariff items and descriptions; interpretations of tariff references follow the First Schedule to the Customs Tariff Act. The notification supersedes the earlier notification and specifies its effective date.