https://www.taxtmi.com/forum/issue?id=120411 Liability for tax on transfer of development rights is determined by the moment when possession or the right in the constructed complex is transferred to the person supplying development rights by a conveyance deed; that timing decides whether the supplier or the developer is the taxable person, and administrative demands or summary assessment may be issued against an unregistered landowner if liability arose in the landowner's hands and registration thresholds for chargeability are met. en-us Sun, 31 Aug 2025 11:32:56 +0530 Wed, 03 Sep 2025 19:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120411 Liability for tax on transfer of development rights is determined by the moment when possession or the right in the constructed complex is transferred to the person supplying development rights by a conveyance deed; that timing decides whether the supplier or the developer is the taxable person, and administrative demands or summary assessment may be issued against an unregistered landowner if liability arose in the landowner's hands and registration thresholds for chargeability are met. Discussion-Forum GST Sun, 31 Aug 2025 11:32:56 +0530 https://www.taxtmi.com/forum/issue?id=120411