To give effect to the recommendations of 43rd GST Council meeting, the CBIC has issued the Notification No. 03/2021 – Central Tax (Rate) in which it has been clarified the timing with respect to which the Real estate developer can pay the tax before the completion certification from the competent authority i.e. it can be paid even before the completion certificate.
To view and download the Notification, click here https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-03-2021-2020-cgst-rate.pdf
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