https://www.taxtmi.com/notifications?id=130001 Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 clarify project-wise input tax credit, common credit and reversal rules for real estate supplies, including computation for apartments booked before completion or first occupation, separate treatment of central, State, Union territory and integrated tax, and reversal or additional credit through FORM GSTR-3B or FORM DRC-03. The rules also insert rule 88A on the order of utilisation of input tax credit and substitute assessment, demand and rectification forms to standardise electronic summaries, tax particulars and compounding amounts. en-us Tue, 28 May 2019 00:00:00 +0530 Wed, 01 Jul 2026 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130001 Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 clarify project-wise input tax credit, common credit and reversal rules for real estate supplies, including computation for apartments booked before completion or first occupation, separate treatment of central, State, Union territory and integrated tax, and reversal or additional credit through FORM GSTR-3B or FORM DRC-03. The rules also insert rule 88A on the order of utilisation of input tax credit and substitute assessment, demand and rectification forms to standardise electronic summaries, tax particulars and compounding amounts. Notifications GST - States Tue, 28 May 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130001