Notification No. 10/2019
Date: May 10, 2019
Subject: Amendment to Notification No. 11/2017–CT (Rate) extending the time limit for exercising option by promoters to pay tax at old rates.
Description:
This notification substitutes the date “10th” with “20th” in specified entries, thereby extending the last date for promoters to exercise the option to pay GST at the old rates of 12% / 8% with ITC for real estate projects. The extension provides additional time for compliance and decision-making by promoters.
Issued for earlier notification?
Yes — amends Notification No. 11/2017–Central Tax (Rate).