Sir, Is GST payable by Land lord on the unsold flats received in Builder development agreement and Completion certificate was received.

Reply— 

GST is not applicable if the whole of the consideration for a property is paid after issuance of completion certificate by a competent authority or after its first occupancy, whichever is earlier.

Land owner would not liable to charge GST from the purchaser if the payment is being made after issuance of completion certificate or first occupancy.