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
14/2022
The existing S. No. 3A is substituted to include specified essential oils of min...
Read More77/2019
Extends the due date for furnishing FORM GSTR-3B for November 2019. Applies to r...
Read More02/2019 corrigendum 1
This corrigendum corrects Notification No. 02/2019 – Central Tax dated 29 Janu...
Read More