https://www.taxtmi.com/notifications?id=129187 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. en-us Fri, 29 Mar 2019 00:00:00 +0530 Thu, 03 Jun 2021 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129187 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. Notifications GST Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129187