{"id":73177,"date":"2025-09-11T08:29:24","date_gmt":"2025-09-11T02:59:24","guid":{"rendered":""},"modified":"2025-09-11T08:29:24","modified_gmt":"2025-09-11T02:59:24","slug":"notification-no-04-2018-fixes-jda-supply-time-as-date-of-conveyance-or-allotment-rs-7-crore-refundable-with-6-interest","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73177","title":{"rendered":"Notification No.04\/2018 fixes JDA supply time as date of conveyance or allotment; Rs 7 crore refundable with 6% interest"},"content":{"rendered":"<p>Notification No.04\/2018 fixes JDA supply time as date of conveyance or allotment; Rs 7 crore refundable with 6% interest<br \/>Case-Laws<br \/>GST<br \/>The HC held that, pursuant to Notification No.04\/2018 fixing time of supply under a JDA as the date of conveyance or allotment, no GST liability arose on the petitioner at the date of the JDA; subsequent evidence, including the sale deed showing the developer&#39;s acquisition of title and favourable findings by the DGGI, confirm the petitioner is not taxabl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92423\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Notification No.04\/2018 fixes JDA supply time as date of conveyance or allotment; Rs 7 crore refundable with 6% interestCase-LawsGSTThe HC held that, pursuant to Notification No.04\/2018 fixing time of supply under a JDA as the date of conveyance or allotm<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73177","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73177"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73177\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}