Extension of filing deadline for FORM GST TRAN-1 granted due to portal technical issues, for Council recommended affected registrants.
The Commissioner, exercising powers under sub-rule (1A) of rule 117 read with the State GST Act and on the Council's recommendation, extended the period for submitting FORM GST TRAN-1 to 31st March, 2019 for registered persons who could not file by the due date because of technical difficulties on the common portal; the notification supersedes the earlier office order of 18.09.2018 except as to prior actions or omissions.

Notification correction: amendment of clause numbering in state GST notification, replacing specified sub paragraph identifiers to ensure textual accuracy.
Corrigendum correcting clause identifiers in a State GST notification: replace the reference in line 17 from "(iii)" to "(c)" and in line 19 from "(iv)" to "(d)"; corrections are administrative and authenticated by the Commissioner of State Tax.

Construction services: revised state GST rates, restricted ITC rules, 80% registered supplier threshold and reverse charge on cement.
The notification restructures taxable entries for construction services and prescribes differential state tax rates (notably 0.75% for specified affordable apartments and 3.75% for various non affordable residential and commercial constructions) effective 1 April 2019, subject to conditions on receipt of consideration and completion. It restricts input tax credit availability and prescribes project wise formulas (Annexures I & II) to compute transitional ITC allocations between residential and commercial portions, requires 80% procurement from registered suppliers or payment on shortfall (including reverse charge on cement from unregistered suppliers), and provides a one time option procedure for ongoing projects (form and deadline 10 May 2019).

Input tax credit apportionment by area for construction services clarified; applies to taxable, zero-rated and exempt supplies.
Where construction services fall under paragraph 5(b) of Schedule II, the amount of input tax credit attributable to taxable supplies, including zero-rated and exempt supplies, is to be determined on the basis of the area of the construction (or part thereof) that is taxable compared with the area that is exempt, thus prescribing an area-based pro rata method for apportionment between taxable and exempt portions.

Reverse charge on construction supplies: unregistered suppliers' goods supplied to promoters attract state tax liability on the promoter as recipient.
A new entry subjects supplies of any goods, other than capital goods and cement under the specified customs tariff heading, by an unregistered person to a promoter for construction to state tax payable by the promoter as recipient under the reverse charge mechanism; it defines "promoter", "project", REP and RREP by reference to the Real Estate (Regulation and Development) Act and states the entry applies to all goods satisfying these conditions even if covered by a more specific tariff description.

Reverse charge on construction supplies: promoter must pay tax when receiving specified supplies from unregistered suppliers.
Registered promoters must pay tax on a reverse charge basis for specified supplies from unregistered suppliers that constitute the shortfall from the minimum purchases required for a construction project, including specified goods and services, cement (Customs Tariff chapter 2523) forming part of that shortfall, and capital goods supplied to the promoter on which tax is payable at prescribed rates; key terms like promoter, project, REP, RREP and FSI are defined, and the notification is effective from 1 April 2019.

Liability to pay state tax for construction-related consideration by promoters arises on completion certificate or first occupation.
Notification under section 148 of the Tamil Nadu GST Act, 2017 notifies promoters who receive development rights or FSI, or long-term land leases with upfront consideration, as the registered persons in whose case the liability to pay state tax arises for consideration paid in the form of construction services, monetary consideration for development rights/FSI, upfront amounts for long-term lease, and supply of construction service against development rights/FSI; such liability arises on issuance of the completion certificate or on first occupation, whichever is earlier.

Reverse charge on transfer of development rights and long-term land leases assigns GST liability to promoters for construction supplies.
The amendment subjects specified construction-related services to GST reverse charge with the promoter as the recipient liable: transfer of development rights or FSI (including additional FSI) for promoter-led construction, and long term leases of land (30 years or more) where consideration includes upfront amounts and/or periodic rent for construction by a promoter. It also adds definitions for apartment, promoter, project (REP/RREP), REP, RREP (carpet-area threshold), and floor space index (FSI). Effective 1 April 2019.

GST exemption for residential construction using TDR/FSI permits proportionate exemption with reverse charge liability for unbooked units.
The notification adds exempt entries for transfer of development rights (TDR) or FSI and for upfront amounts for long term land leases used for construction of residential apartments for sale, providing that the GST exemption shall be apportioned to residential apartments by the ratio of residential carpet area to total carpet area. Promoters bear a reverse charge liability for the proportion of value attributable to residential apartments remaining un booked on issuance of the completion certificate or first occupation, calculated by reference to un booked residential carpet area and subject to specified caps; valuation of transferred rights and un booked apartments is to follow promoter sale values nearest the relevant date.

Input tax credit adjustment requirement: registered persons opting composition must debit electronic ledger equivalent to input credits on stock.
Registered persons opting to pay tax under the notification must pay, by debit to the electronic credit ledger or electronic cash ledger, an amount equivalent to input tax credit attributable to inputs in stock, inputs contained in semi-finished or finished goods in stock, and on capital goods, treating the supply as if section 18(4) and the applicable rules applied, after which any remaining input tax credit in the electronic credit ledger shall lapse.

Reverse charge on supplies to promoter: unregistered persons supplying specified goods attract recipient liability.
Amendment adds Schedule III entry 452Q imposing a 9% GST classification where supplies of goods (excluding capital goods and cement under the specified customs heading) by an unregistered person to a promoter for construction are subject to tax payable by the promoter under sub section 4 of section 9. Definitions align with the Real Estate (Regulation and Development) Act for "promoter" and "Real Estate Project," define "Residential Real Estate Project" by commercial carpet area, and clarify the entry applies despite more specific tariff coverage.

Reverse charge mechanism shifts GST liability to promoters for certain shortfall supplies received from unregistered suppliers.
Notification prescribes that the recipient shall pay tax under the reverse charge mechanism for specified supplies received from unregistered suppliers where such supplies constitute the shortfall from the minimum purchases a promoter must effect for a real estate project; cement and capital goods forming that shortfall are expressly included, and the obligated recipient is the promoter as defined under the Real Estate (Regulation and Development) Act.

Liability to pay state tax for promoters receiving development rights or FSI arises on completion certificate or first occupation.
Notification under section 148 notifies promoters receiving development rights or FSI, or long term lease against upfront consideration, as the persons liable to pay State tax where consideration is in the form of construction service, monetary payment for FSI relatable to residential construction, upfront lease amounts, or construction service supplied against development rights, with the tax liability arising on issuance of the completion certificate or on first occupation, whichever is earlier.

Transfer of development rights and long-term land leases now treated as services subject to promoter construction provisions.
Inserts two entries making services by any person - (a) transfer of development rights or Floor Space Index (FSI) for construction by a promoter, and (b) long term lease of land (thirty years or more) for construction by a promoter against upfront consideration and/or periodic rent - identified as supplied to a promoter. Adds explanatory definitions for apartment, promoter, project (REP/RREP), REP, RREP, and FSI. Specifies the amendments' commencement date.

GST exemption for TDR/FSI and lease premiums: reversed tax on un-booked residential units with capped rates.
The notification inserts entries providing a GST exemption for transfer of development rights (TDR)/FSI and for upfront amounts for long term leases used for construction of residential apartments, with the exemption apportioned by carpet area (residential / total carpet area). Promoters must pay tax on a reverse charge basis for the proportion attributable to residential apartments that remain un booked on issuance of completion certificate or first occupation, calculated by reference to un booked carpet area, subject to capped rates; the tax liability arises on completion or first occupation.

Real estate GST rules: new rates, one-time option to pay, reverse-charge on unregistered supplies, and ITC allocation formulas.
Amendment prescribes distinct state-tax rates and detailed conditions for construction services in REP and RREP effective 1 April 2019, including a one-time option to pay reduced rates by 10 May 2019, mandatory electronic-cash payment for specified tax, reverse-charge obligations where procurement from registered suppliers falls below 80% (with specific reverse-charge on cement from unregistered suppliers), and annexed formulae and examples for project-wise computation and allocation of input tax credit (Tx and Te) including caps and reporting requirements.

Corrigendum corrects clause numbering in Union Territory Tax notification, substituting mislabeled subsection letters to their proper form.
Corrigendum dated 29 March 2019 corrects typographical bracketed subsection labels in Notification No. 2/2019-Union Territory Tax (G.S.R. 192(E)). It directs that the occurrence of "(iii)" in the specified line be read as "(c)", and the occurrence of "(iv)" be read as "(d)", with the corrigendum bearing the administrative file reference and signatory designation.

Input tax credit apportionment based on construction area for taxable, zero-rated and exempt supplies clarified.
The Order directs that input tax credit attributable to taxable supplies, including zero-rated and exempt supplies for services covered by clause (b) of paragraph 5 of Schedule II, shall be determined on the basis of the area of the construction, building or civil structure (or part thereof) which is taxable and the area which is exempt.

GST rules amendment updates real estate input tax credit calculations, utilization order, and revised compliance and forms.
The notification amends Rajasthan GST Rules to clarify that value of assets includes entire business assets regardless of ITC availed; prescribes project level final computation and area based apportionment (E/F) of common input tax credit (C3) and D1/D2 for construction services, with specified timelines for reversal or claim via FORM GSTR-3B or FORM GST DRC-03 and interest on reversals; parallels capital goods (Te) computations and definitions for project, apartment, RREP/REP; introduces Rule 88A on ITC utilisation order; and substitutes multiple assessment, demand and summary forms with standardised formats effective 1 April 2019.

Reverse charge on supplies to promoter: goods from unregistered suppliers taxed with liability on the promoter.
Entry 452Q inserts a 9% Schedule provision making the promoter liable under the reverse charge mechanism for supplies of any goods (other than capital goods and certain cement) made by an unregistered person to a promoter for construction of a real estate project, as prescribed under section 9(4) of the Rajasthan GST Act and corresponding central notification; definitions of promoter, project, REP and RREP are specified and the entry applies even if more specific headings exist.