https://www.taxtmi.com/notifications?id=141237 The notification amends the prior refund-restriction provision to specify that the restriction applies to construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, but excludes cases where the entire consideration is received only after issuance of the required completion certificate or after first occupation. en-us Thu, 07 Dec 2023 00:00:00 +0530 Tue, 12 Dec 2023 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141237 The notification amends the prior refund-restriction provision to specify that the restriction applies to construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, but excludes cases where the entire consideration is received only after issuance of the required completion certificate or after first occupation. Notifications GST - States Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141237