https://www.taxtmi.com/notifications?id=130001 Amendments to the Uttar Pradesh GST Rules (effective 1 April 2019 where specified) require project-level computation and reconciliation of input tax credit for construction services under clause (b) of paragraph 5 of Schedule II, using carpet-area based ratios (E/F and E1/E2/E3/F), separate declaration by tax component, zero attribution during construction for commonly used inputs/capital goods for apartments booked on or before completion/first occupation, mechanisms for reversal or claim of excess credits with interest, assignment of credit where assets span projects, and electronic reporting and standardized forms for assessment and demand procedures. en-us Tue, 28 May 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130001 Amendments to the Uttar Pradesh GST Rules (effective 1 April 2019 where specified) require project-level computation and reconciliation of input tax credit for construction services under clause (b) of paragraph 5 of Schedule II, using carpet-area based ratios (E/F and E1/E2/E3/F), separate declaration by tax component, zero attribution during construction for commonly used inputs/capital goods for apartments booked on or before completion/first occupation, mechanisms for reversal or claim of excess credits with interest, assignment of credit where assets span projects, and electronic reporting and standardized forms for assessment and demand procedures. Notifications GST - States Tue, 28 May 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130001