https://www.taxtmi.com/forum/issue?id=120608 Buyers of under construction units who resell before completion must charge GST and face the question whether input tax credit (ITC) paid to the builder can be accumulated and utilised. The forum contrasts a restrictive reading that blocks ITC for immovable property with the view that ITC is claimable where the property is held for onward taxable supply, notes RCM complications, and emphasises that GST registration must be obtained before issuing taxable invoices to preserve ITC claim; later registration generally precludes earlier ITC claims. en-us Fri, 21 Nov 2025 11:32:41 +0530 Sun, 07 Dec 2025 07:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120608 Buyers of under construction units who resell before completion must charge GST and face the question whether input tax credit (ITC) paid to the builder can be accumulated and utilised. The forum contrasts a restrictive reading that blocks ITC for immovable property with the view that ITC is claimable where the property is held for onward taxable supply, notes RCM complications, and emphasises that GST registration must be obtained before issuing taxable invoices to preserve ITC claim; later registration generally precludes earlier ITC claims. Discussion-Forum GST Fri, 21 Nov 2025 11:32:41 +0530 https://www.taxtmi.com/forum/issue?id=120608