Gst on ready to move flats

1. GST is not applicable on ready to move flats i.e the cases where entire conideration is paid after full construction and obtating of completion certificate of flats.

2.Under GST,if you are talking in general o small shopkeepers,there may be cases that their turnover is not more than 50 lacs in a year and hence opted for composition scheme,so they are paying GST on the turnover. Moreover if you take normal scheme too GST has matching concept where a supplier in order to avail credit has to ensure that the subsequent supplier has paid tax over it.This makes a chain of sel check responsibility over them.So, there is no need to worry about if your paid tax is reaching to government or not.