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Ca Dhanush V Peswani

Latest Posts by Ca Dhanush V Peswani

GST refund to unregistered recipient in case of real estate transactions

June 22, 2023 5808 Views 0 comment Print

In real estate transactions successive payments from buyer of property is involved in form of advances. Considering general view provision of construction services exceeds duration of 3 months therefore can be termed as continuous supply of services* as per Section 2(33) of CGST Act.

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