Notification No. 03/2021 – Central Tax (Rate) – Time of payment of GST by the Real Estate Developers

notification 03/2021 - central tax (rate)
Print Friendly, PDF & Email

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


Related posts

The Reopening of assessment is an entirely independent and vastly different jurisdiction and cannot be confused with the revisional powers of the higher authority – Bombay High Court


New GST Returns proposed by CBIC


Interest-free Loan from employer taxable as Perquisite: ITAT Mumbai


Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.

error: Content is protected !!