https://www.taxtmi.com/notifications?id=131300 Corrigendum substitutes Annexure-I, its illustrations, Annexure-II and its illustrations in the Uttarakhand SGST notification on input tax credit attribution for real estate projects. The amended annexures prescribe project-wise formulae for determining eligible credit (Te) and credit to be reversed or taken on transition (Tx) for real estate projects and residential real estate projects, using completion, booking, invoicing, carpet area and transitional credit variables. They also provide special rules where completion is nil, where invoicing or procurement exceeds actual completion or consumption by more than 25 per cent, and where Te is fixed on certified actual consumption. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 04 Jun 2026 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131300 Corrigendum substitutes Annexure-I, its illustrations, Annexure-II and its illustrations in the Uttarakhand SGST notification on input tax credit attribution for real estate projects. The amended annexures prescribe project-wise formulae for determining eligible credit (Te) and credit to be reversed or taken on transition (Tx) for real estate projects and residential real estate projects, using completion, booking, invoicing, carpet area and transitional credit variables. They also provide special rules where completion is nil, where invoicing or procurement exceeds actual completion or consumption by more than 25 per cent, and where Te is fixed on certified actual consumption. Notifications GST - States Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131300