https://www.taxtmi.com/notifications?id=132857 The amendment prescribes project-specific methods for computing and finalising input tax credit for construction of apartments under clause (b) of paragraph 5 of Schedule II, using carpet-area ratios (E/F), special zero-value treatment during construction, allocation rules for common inputs and capital goods, separate computation for tax heads (C3, D1, D2, Te, Tc), reversal or claim of differences via FORM GSTR-3B or FORM GST DRC-03 by the September return following completion/first occupation, and new utilization order and revised assessment/notice/form procedures. en-us Sat, 30 Mar 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132857 The amendment prescribes project-specific methods for computing and finalising input tax credit for construction of apartments under clause (b) of paragraph 5 of Schedule II, using carpet-area ratios (E/F), special zero-value treatment during construction, allocation rules for common inputs and capital goods, separate computation for tax heads (C3, D1, D2, Te, Tc), reversal or claim of differences via FORM GSTR-3B or FORM GST DRC-03 by the September return following completion/first occupation, and new utilization order and revised assessment/notice/form procedures. Notifications GST - States Sat, 30 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132857