Gstr 1 sale of flat after oc

whether to update in return
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Quick Summary
This discussion explores whether sales of flats, where the full payment is received after the Occupancy Certificate or first occupancy, need to be reported in GSTR-1. It questions the applicability of GST in such scenarios and clarifies the requirement for showing these sales in GST returns.

GST is no applicable if the entire consideration is paid after the issue of certificate of completion by a competent authority or after its first occupancy, whichever is earlier.
Such sale need to be shown in gst return?

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