https://www.taxtmi.com/forum/issue?id=119294 The core issue is whether GST on TDR is subject to forward charge when the transferor issues a tax invoice and whether the purchaser/promoter remains liable under reverse charge for unsold residential units at occupancy. Forum views diverge: one view requires the promoter to pay under RCM when TDR is used for residential construction; an alternative view accepts the transferor's tax invoice as forward charge, allowing proportionate input tax credit per government notification clarifications and necessitating ITC reversal to the extent of exempt supplies. en-us Mon, 09 Sep 2024 19:04:35 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119294 The core issue is whether GST on TDR is subject to forward charge when the transferor issues a tax invoice and whether the purchaser/promoter remains liable under reverse charge for unsold residential units at occupancy. Forum views diverge: one view requires the promoter to pay under RCM when TDR is used for residential construction; an alternative view accepts the transferor's tax invoice as forward charge, allowing proportionate input tax credit per government notification clarifications and necessitating ITC reversal to the extent of exempt supplies. Discussion-Forum GST Mon, 09 Sep 2024 19:04:35 +0530 https://www.taxtmi.com/forum/issue?id=119294