https://www.taxtmi.com/forum/issue?id=120212 If the entire consideration for sale is received only after issuance of the completion certificate or first occupation, the outward supply of flats is not taxable under the Schedule II exception; however, inward supplies used in construction remain taxable and must be paid for, including under the reverse charge mechanism, and any advance paid before the completion certificate triggers GST liability. en-us Mon, 07 Jul 2025 18:56:08 +0530 Wed, 09 Jul 2025 08:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120212 If the entire consideration for sale is received only after issuance of the completion certificate or first occupation, the outward supply of flats is not taxable under the Schedule II exception; however, inward supplies used in construction remain taxable and must be paid for, including under the reverse charge mechanism, and any advance paid before the completion certificate triggers GST liability. Discussion-Forum GST Mon, 07 Jul 2025 18:56:08 +0530 https://www.taxtmi.com/forum/issue?id=120212