Tax liability of un registered landowner on TDR( transfer of developmental rights)

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....ax liability of un registered landowner on TDR( transfer of developmental rights)<br> Query (Issue) Started By: - NUKALA KUMAR Dated:- 31-8-2025 Last Reply Date:- 3-9-2025 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>JDA excecuted on 1-9-2018&nbsp; Land owner is unregistered&nbsp; As per 04/2018 notification liability to tax on TDR is land owner AS per 04/2018 notification its only t....

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....he registered person liable to pay tax on TDR After 1-04-2019 liability has been shifted into the hands of developer under RCM Q1: Can department issue notice to un registered land owner demanding for tax? Q2: can department assess the un registered landowner under section 63 of GST ACT? Reply By Rajan Kumar and associates: The Reply: As per N. No. 04/2018 CT(R) dt. 25-01-2018, the liability ....

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....to pay tax&nbsp;for transfer of development rights, shall arises&nbsp;at the time when the developer, builder, construction company or any other registered person, as the case may be, transfers possession or the right in the constructed complex, building or civil structure, to the person supplying the development rights by entering into a conveyance deed or similar instrument (for example allotmen....

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....t letter). Q1. If the Liability to pay tax arises before 31-03-2018, yes. Q2. Yes, if his AATO exceeds 20lakh. Reply By Shilpi Jain: The Reply: 4/18 is not a levy notification. It is only a procedural notification stating when the liability arises. No bar on department from issuing demand on unregistered LO.<br> Discussion Forum - Knowledge Sharing ....