https://www.taxtmi.com/notifications?id=146662 Real-estate ITC attribution and reversal are revised through project-wise carpet-area calculations for construction services. Common ITC and capital-goods credit are finally computed at completion or first occupation, with excess reversals made through FORM GSTR-3B or FORM GST DRC-03 and excess eligible credit claimable within the prescribed September return deadline. Integrated-tax credit must be exhausted before central, State or Union territory tax credit is used. Revised assessment, demand, payment, recovery, rectification and withdrawal procedures prescribe standard electronic ASMT and DRC forms. en-us Mon, 03 Jun 2019 00:00:00 +0530 Wed, 19 Aug 2026 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146662 Real-estate ITC attribution and reversal are revised through project-wise carpet-area calculations for construction services. Common ITC and capital-goods credit are finally computed at completion or first occupation, with excess reversals made through FORM GSTR-3B or FORM GST DRC-03 and excess eligible credit claimable within the prescribed September return deadline. Integrated-tax credit must be exhausted before central, State or Union territory tax credit is used. Revised assessment, demand, payment, recovery, rectification and withdrawal procedures prescribe standard electronic ASMT and DRC forms. Notifications GST - States Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146662