GST INDIA Biz
GST India .biz — Notification Details
Detailed GST Notification Information
Download

Notification No. 07/2019

Date: April 1, 2019
Subject: Notification under Section 9(4) prescribing Reverse Charge Mechanism on shortfall purchases by promoters in real estate projects.
Description:

This notification makes promoters liable to pay GST under RCM on shortfall in procurement of goods/services from registered suppliers, cement, and capital goods purchased from unregistered persons. It ensures minimum procurement thresholds prescribed under Notification 11/2017 are met in real estate projects.

Issued for earlier notification?

No — standalone notification issued under Section 9(4).

Other Notifications

87/2020

The due date for filing FORM GST ITC-04 for goods sent to/received from job work...

Read More
13/2022

The time limit for issuance of orders under section 73 for FY 2017-18 is extende...

Read More
09/2025

In exercise of the powers conferred by section 164 of the Central Goods and Serv...

Read More