Explore the legality of issuing GST credit notes for B2C supplies under Section 34. Understand the relevant provisions and implications for businesses.
From the very beginning of GST era, there is a lot of confusion on GST implications on development and sale of land being plots. Notification no 3/2019 CTR has put to an end many confusions in so far as construction and selling of residential or commercial apartments. However, similar clarity is missing for development and sale of plots.
