If occupancy certificate received, there will be no GST applicable

This query is : Resolved 

07 April 2023 If occupancy certificate received, there will be no GST applicable

Where i show in gst return sale of flat/ apartment

07 April 2023 Correct. GST not applicable over ready to use flat or apartment.
GST is applicable only on under construction apartments.
Declare it in Table 8 of GSTR 1 and Table 3.1(e) in GSTR-3b.



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