https://www.taxtmi.com/notifications?id=129400 Amendments require project-level computation and finalisation of input tax credit apportionment for construction services under Schedule II clause (b), defining E/F project factors, separate calculation of common credit components (C3, D1, D2, Te, Tc) for residential and commercial portions, assignment of ITC where inputs or capital goods are used across projects, mandatory reversals or credit claims via FORM GSTR-3B or FORM GST DRC-03, interest on reversals beyond the financial year of completion, and standardised definitions and forms for assessment and demand processes. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129400 Amendments require project-level computation and finalisation of input tax credit apportionment for construction services under Schedule II clause (b), defining E/F project factors, separate calculation of common credit components (C3, D1, D2, Te, Tc) for residential and commercial portions, assignment of ITC where inputs or capital goods are used across projects, mandatory reversals or credit claims via FORM GSTR-3B or FORM GST DRC-03, interest on reversals beyond the financial year of completion, and standardised definitions and forms for assessment and demand processes. Notifications GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129400