TMI BlogSubmission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... (GST), 8th floor, New Building, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR To, .............................. .............................. No. JC (HQ)-1/GST/2019/STR-3/ADM-8 Mumbai, dated 08.05.2019 Trade Circular (GST) No. 19T of 2019. Sub. Submission of Form for one time option to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction of apartments in a project by the promoters at the rate as specified for item (ie) i.e . Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. 3. In view of the mandate given in the aforesaid notification that one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Tabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (Rajiv Jalota) Commissioner of State Tax, Maharashtra State, Mumbai. No. JC (HQ)-1/GST/2019/STR-3/ADM-8 Mumbai, dated 08.05.2019 Trade Circular (GST) No. 19T of 2019. - Circular - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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