https://www.taxtmi.com/manuals?id=2017 Reverse charge applies where a promoter of specified real estate projects has not opted for alternative notified tax rates and procures less than 80% of inputs and input services from registered suppliers during the financial year; tax on the shortfall and on cement or capital goods from unregistered persons is payable under RCM in cash, computed at year-end and remitted electronically using DRC-03 within the prescribed period, with project-wise records maintained and unavailed input tax credit reported as ineligible. en-us Fri, 03 Mar 2023 18:44:00 +0530 Mon, 17 Mar 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2017 Reverse charge applies where a promoter of specified real estate projects has not opted for alternative notified tax rates and procures less than 80% of inputs and input services from registered suppliers during the financial year; tax on the shortfall and on cement or capital goods from unregistered persons is payable under RCM in cash, computed at year-end and remitted electronically using DRC-03 within the prescribed period, with project-wise records maintained and unavailed input tax credit reported as ineligible. Manuals GST Fri, 03 Mar 2023 18:44:00 +0530 https://www.taxtmi.com/manuals?id=2017