Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019.

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....sioner of State Tax (GST), 8th floor, New Building, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR To, .............................. .............................. No. JC (HQ)-1/GST/2019/STR-3/ADM-8 Mumbai, dated 08.05.2019 Trade Circular (GST) No. 19T of 2019. Sub. Submission of Form for one time option to pay tax on construction of apartments in a project by th....

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....fied for item (ie) i.e. Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table pay State tax on construction of apartments at the rates as....

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....ority or after its first occupation, whichever is earlier. 3. In view of the mandate given in the aforesaid notification that one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table of the Notification cited at Ref. above is required to be submitted to the concerned Joint Commissi....