https://www.taxtmi.com/notifications?id=129689 Amendments clarify that value of assets includes entire business assets regardless of ITC availed; impose project-wise, carpet-area based E/F calculations for construction services under Schedule II(b) to determine final ITC allocation, reversal or claim (using FORM GSTR-3B or FORM GST DRC-03), include special treatment for commercial portions, capital goods and multi-project use, and add definitions for apartment/project/RREP. Procedural changes add Rule 88A on order of ITC utilisation and substitute rules and multiple GST DRC/ASMT forms to standardise notices, assessments, demands, rectifications and timelines effective 1 April 2019. en-us Mon, 29 Apr 2019 00:00:00 +0530 Fri, 10 May 2019 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129689 Amendments clarify that value of assets includes entire business assets regardless of ITC availed; impose project-wise, carpet-area based E/F calculations for construction services under Schedule II(b) to determine final ITC allocation, reversal or claim (using FORM GSTR-3B or FORM GST DRC-03), include special treatment for commercial portions, capital goods and multi-project use, and add definitions for apartment/project/RREP. Procedural changes add Rule 88A on order of ITC utilisation and substitute rules and multiple GST DRC/ASMT forms to standardise notices, assessments, demands, rectifications and timelines effective 1 April 2019. Notifications GST - States Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129689