This notification amends Notification No. 9/2017–Integrated Tax (Rate) to grant conditional exemption on services by way of transfer of development rights, FSI, and long-term lease of land used for construction of residential apartments. Tax under reverse charge is payable on the portion attributable to unsold apartments at the time of completion or first occupation. Valuation rules and caps on tax liability are also prescribed.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to grant conditional exemption on services by way of transfer of development rights, FSI, and long-term lease of land used for construction of residential apartments. Tax under reverse charge is payable on the portion attributable to unsold apartments at the time of completion or first occupation. Valuation rules and caps on tax liability are also prescribed.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification comprehensively amends Notification No. 8/2017–Integrated Tax (Rate) to introduce a new GST framework for real estate projects. It prescribes reduced rates for construction of residential and affordable housing subject to conditions, restricts input tax credit, and introduces reverse charge liability for shortfall in procurement from registered suppliers. Detailed valuation rules, definitions, and transitional provisions for ongoing projects are also notified.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification comprehensively amends Notification No. 8/2017–Integrated Tax (Rate) to introduce a new GST framework for real estate projects. It prescribes reduced rates for construction of residential and affordable housing subject to conditions, restricts input tax credit, and introduces reverse charge liability for shortfall in procurement from registered suppliers. Detailed valuation rules, definitions, and transitional provisions for ongoing projects are also notified.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
A new entry 452Q is inserted in Schedule III (9%) covering supply of goods (other than capital goods and cement) by an unregistered person to a promoter, where tax is payable by the promoter under RCM as per Notification 07/2019. This ensures correct rate linkage with RCM liability.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
A new entry 452Q is inserted in Schedule III (9%) covering supply of goods (other than capital goods and cement) by an unregistered person to a promoter, where tax is payable by the promoter under RCM as per Notification 07/2019. This ensures correct rate linkage with RCM liability.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification specifies promoters receiving TDR, FSI or long-term lease of land as a special class of persons. It prescribes that GST liability on such supplies shall arise at completion certificate or first occupation, whichever is earlier. The notification ensures deferred tax payment aligned with real estate project completion.Issued for earlier notification?No — issued independently under Section 148 of the CGST Act.
This notification specifies promoters receiving TDR, FSI or long-term lease of land as a special class of persons. It prescribes that GST liability on such supplies shall arise at completion certificate or first occupation, whichever is earlier. The notification ensures deferred tax payment aligned with real estate project completion.Issued for earlier notification?No — issued independently under Section 148 of the CGST Act.
This notification inserts new exemption entries for transfer of development rights (TDR), Floor Space Index (FSI) and upfront amounts for long-term lease of land used for construction of residential apartments by promoters. The exemption is subject to reverse charge on unsold residential units at completion. Detailed valuation mechanisms and definitions aligned with RERA are introduced.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification inserts new exemption entries for transfer of development rights (TDR), Floor Space Index (FSI) and upfront amounts for long-term lease of land used for construction of residential apartments by promoters. The exemption is subject to reverse charge on unsold residential units at completion. Detailed valuation mechanisms and definitions aligned with RERA are introduced.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification overhauls the GST rate structure for construction of residential and commercial apartments, introducing new concessional rates for affordable residential housing and revising rates for other residential and commercial projects. It prescribes conditions such as mandatory procurement from registered persons, reverse charge on shortfall and cement purchases, ITC restrictions, valuation rules, and detailed definitions aligned with RERA. Transitional provisions and ITC reversal mechanisms are also laid down for ongoing projects.Issued for earlier notification:Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification overhauls the GST rate structure for construction of residential and commercial apartments, introducing new concessional rates for affordable residential housing and revising rates for other residential and commercial projects. It prescribes conditions such as mandatory procurement from registered persons, reverse charge on shortfall and cement purchases, ITC restrictions, valuation rules, and detailed definitions aligned with RERA. Transitional provisions and ITC reversal mechanisms are also laid down for ongoing projects.Issued for earlier notification:Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends the CGST Rules, 2017 by inserting FORM GST CMP-08 for quarterly payment of self-assessed tax by composition taxpayers. It also amends rules 23 and 62 relating to revocation of cancellation of registration and composition returns. The notification operationalises the new return framework for composition dealers.Issued under: Section 164 of the CGST Act.
This notification amends the CGST Rules, 2017 by inserting FORM GST CMP-08 for quarterly payment of self-assessed tax by composition taxpayers. It also amends rules 23 and 62 relating to revocation of cancellation of registration and composition returns. The notification operationalises the new return framework for composition dealers.Issued under: Section 164 of the CGST Act.
This corrigendum corrects clause numbering errors in Notification No. 10/2019–Central Tax by substituting incorrect references “(iii)” and “(iv)” with “(c)” and “(d)” respectively. The correction is clarificatory in nature and does not alter the substantive exemption granted. It ensures proper interpretation and legislative consistency.
This corrigendum corrects clause numbering errors in Notification No. 10/2019–Central Tax by substituting incorrect references “(iii)” and “(iv)” with “(c)” and “(d)” respectively. The correction is clarificatory in nature and does not alter the substantive exemption granted. It ensures proper interpretation and legislative consistency.
This notification extends the due date for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers during July 2017 to March 2019 up to 30 June 2019. It is issued in supersession of Notification No. 78/2018–CT. The extension was granted to ease compliance burden.Issued under: Section 168 read with Rule 45(3) of the CGST Rules.Amendment:Yes it has been amended through notification 32/2019
This notification extends the due date for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers during July 2017 to March 2019 up to 30 June 2019. It is issued in supersession of Notification No. 78/2018–CT. The extension was granted to ease compliance burden.Issued under: Section 168 read with Rule 45(3) of the CGST Rules.Amendment:Yes it has been amended through notification 32/2019
Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to March 2019. Supersedes the earlier notification prescribing the due date for the same period.Previous Notification: Notification No. 78/2018–Central Tax dated 31.12.2018Effective Date: 28.03.2019
Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to March 2019. Supersedes the earlier notification prescribing the due date for the same period.Previous Notification: Notification No. 78/2018–Central Tax dated 31.12.2018Effective Date: 28.03.2019
