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A builder or Developer has to receive completion certificate from authority or architect ?

17 April 2025

HLO , WE ARE BUILDERS AND DEVELOPERS . I WANT TO KNOW THAT FROM WHOM WE HAVE TO RECIEVE COMPLETION CERTIFICATE FOR WAVING OFF GST ( MEANS FROM AUTHORITY OR ARCHITECT ). PLEASE GIVE ANSWER TO MY QUERY . THANK YOU SO MUCH .

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Rama chary Rachakonda (Master in Accounts & high court Advocate email ID:ramachary64@gmail.com voice no:9989324294) (7366 Points)
Replied 17 April 2025

To waive off GST, you need to obtain a Completion Certificate from the local municipal authorities, not just an architect.

This certificate confirms that your construction project adheres to approved plans and safety standards.

The Completion Certificate is crucial for several reasons¹ ²: - *GST Exemption*: Properties with a Completion Certificate are exempt from GST. -

*Utility Connections*: It's necessary for unlocking utility connections and handing over possession to buyers. -

*Legal Occupancy*: Without it, buildings may face potential demolition, legal action, or service denial. To obtain the Completion Certificate, you'll need to:

- Submit an application to the local municipal corporation or building authority - Provide required documents, such as: -

*Approved Building Plan*: A copy of the approved building plan -

*Structural Safety Certificate*: A certificate certifying the building's safety - *No Objection Certificates (NOCs)*: NOCs for utilities like water, sewage, and fire safety -

Pay applicable inspection fees and penalties Ensure you collect the Completion Certificate and store it safely for future reference.

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Harwinder Singh (Founder) (23 Points)
Replied 17 April 2025

I HAD SEEN THIS NOTIFICATION WHERE IT IS DECLARED THAT CERTIFICATE CAN BE ISSUED FROM ARCHITECT ALSO . PLEASE GIVE ANSWER ON THIS .

5. Supply of services The following shall be treated as supply of services, namely:—

(a) renting of immovable property;

(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

Explanation.—For the purposes of this clause—

(1) the expression “competent authority” means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:—

(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or

(ii) a chartered engineer registered with the Institution of Engineers (India); or

(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;

Refer: schedule-ii-cgst-act

Benny Swap (4 Points)
Replied 18 April 2025

Do I understand correctly that in your case there is no requirement to obtain a certificate from the local authorities, and therefore you are considering using a certificate from an architect? If so, then according to the regulations, this is indeed possible, subject to certain conditions. However, I recommend that you consult a lawyer for further advice. By the way, if you're planning a business trip or just want a comfortable way to explore the region, check out coachamerica 's Kansas destinations — convenient travel options can make a big difference