https://www.taxtmi.com/article/detailed?id=14888 Granting of development rights by a landowner is treated as a supply of service and, when received by a developer, may attract GST under the reverse charge mechanism on the proportion of development rights attributable to unsold units at the date of completion certificate or first occupation. If all units are sold before occupancy and the developer pays GST on construction under forward charge, reverse charge on TDR does not apply. Compliance requires inventory registers, certified valuation of unsold units, self invoicing on OC, and reporting in GSTR 3B. en-us Mon, 28 Jul 2025 08:29:19 +0530 Mon, 28 Jul 2025 08:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14888 Granting of development rights by a landowner is treated as a supply of service and, when received by a developer, may attract GST under the reverse charge mechanism on the proportion of development rights attributable to unsold units at the date of completion certificate or first occupation. If all units are sold before occupancy and the developer pays GST on construction under forward charge, reverse charge on TDR does not apply. Compliance requires inventory registers, certified valuation of unsold units, self invoicing on OC, and reporting in GSTR 3B. Articles Goods and Services Tax - GST Mon, 28 Jul 2025 08:29:19 +0530 https://www.taxtmi.com/article/detailed?id=14888