UP RERA directs real estate developers to charge prescribed GST rates

UP RERA mandates developers adhere to official Goods and Services Tax rates. Homebuyers can claim refunds for any excess GST collected by promoters. The State Tax Department has established an online mechanism for these refund applications. If a project is cancelled after the credit note period, buyers can apply directly. Refunds are admissible for GST amounts exceeding one thousand rupees.