https://www.taxtmi.com/article/detailed?id=9826 Permissive amendment for Joint Development Agreements allows developers to discharge GST prior to issuance of completion certificate so landowners can immediately claim input tax credit when flats are sold before completion, enabling back-to-back contractual payment arrangements that remove prior timing mismatches in ITC utilisation. en-us Sat, 05 Jun 2021 11:01:22 +0530 Mon, 11 Oct 2021 10:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9826 Permissive amendment for Joint Development Agreements allows developers to discharge GST prior to issuance of completion certificate so landowners can immediately claim input tax credit when flats are sold before completion, enabling back-to-back contractual payment arrangements that remove prior timing mismatches in ITC utilisation. Articles Goods and Services Tax - GST Sat, 05 Jun 2021 11:01:22 +0530 https://www.taxtmi.com/article/detailed?id=9826