https://www.taxtmi.com/circulars?id=69918 Payment of GST by a real estate promoter or developer is required on the value of inward supplies that fall short of the prescribed 80 per cent registered-supplier threshold for inputs and input services, excluding specified land-rights and fuel-related supplies. The tax on the shortfall must be discharged electronically through the common portal by the end of the quarter following the financial year. The prescribed form for reporting and payment of this shortfall tax is FORM GST DRC-03. en-us Fri, 26 Jun 2020 00:00:00 +0530 Mon, 04 May 2026 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69918 Payment of GST by a real estate promoter or developer is required on the value of inward supplies that fall short of the prescribed 80 per cent registered-supplier threshold for inputs and input services, excluding specified land-rights and fuel-related supplies. The tax on the shortfall must be discharged electronically through the common portal by the end of the quarter following the financial year. The prescribed form for reporting and payment of this shortfall tax is FORM GST DRC-03. Circulars GST - States Fri, 26 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69918