No he has to give you refund. The said conduct is illegal. You can report the same to GST authorities in your state. 

You can ask the refund from govt directly that amount has been paid to builder and what amount builder has paid to govt kindly ask  a copy of for those receipts from him. You need to cross check with govt GST officer what you have paid and what builder has paid to govt.

Hi,it is advisable to seek refund and file complaint before RERA (Real estate regulatory authority)

You cannot be denied  GST benefit merely because late receipt of subsidy from govt 

you should issue legal notice to builder to claim GST rebate 

1. Lodge complaint with the GST Commissioner on this.

2. The version of the developer does not appear to be true and the person availing government subsidy programme is entitled to the waiver of tax even with retrospective effect.

3. Another option is to file case before the consumer forum and seek the refund which the developer is refusing to do so.

Dear Sir,

You are suggested to contact the department (CBDT) in this regard asking the refund and also complaint regarding the builder. It is not your fault that you got the subsidy late by govt. 

Hi

Send a legal notice to the builder for the same.

If the things doesn't works out than file a specific performance suit against the builder to return the specific amount. 

Builder is faking. PMay is extended to 31/3/2020. You are entitle to benefit under the scheme.

Chekc your status online. OC has no bar to grant benefit. 

Hello,

1. In the absence of any stipulation that the GST rebate becomes unavailable at a certain point in time, the builder can not deny the same to you, especially when he has not notified to you anything to the contrary.
2. The builder obtaining OC for the structure is only one of the compliances that he has to get in the entire process and has nothing to do with the buyer availing GST benefit under affordable housing.
3. Issue the builde a legal notice demanding to honour the GST subsidy and refund.

Dear Sir,

Delay in the release of subsidy from the government to the nodal agency is hurting borrowers, who may have to shell out higher EMIs than planned for initially, until the subsidy is credited in their account.

According to some key housing finance companies, claims given by them in May 2019 were settled only by September 2019; in some cases claims raised in April were paid out only by October. Subsidy payouts under MIG are relatively faster than under EWS and LIG, according to some players.

Weak allocation

The Centre’s allocation towards CLSS interest subsidy has been inadequate to meet the requirement. The number of beneficiaries under CLSS stood at around 83,000 in FY18 (EWS, LIG and MIG). The subsidy amount paid out that year was Rs 1,684 crore. In the following year, the number of beneficiaries shot up to over 4.84 lakh (between January 2018 and March 2019), amounting to subsidy of Rs 11,032 crore.

Currently (according to a Rajya Sabha response in December 2019), 8,02,732 households have availed CLSS subsidy benefits since 2016, amounting to a subsidy amount of Rs 18,358 crore.

In contrast, the Centre’s budgetary allocation towards the subsidy has been meagre. In FY18, the Centre had spent Rs 1,200 crore for EWS and LIG and Rs 600 crore for MIG under CLSS. In FY19, the revised estimates of the interest subsidy for the two categories were pegged at Rs 1,300 crore and Rs 600 crore, respectively. For the current fiscal, the Centre has allocated a lower Rs 600 crore and Rs 400 crore, respectively, for the two categories.

Overall, the total allocation till date has been just a little over Rs 5,300 crore. The weak allocation in the Budget leads to delay in subsidy payouts in certain periods, in particular towards the end of the year, according to housing finance companies. A higher allocation at the start would help in smoother release of subsidy during the year.

More transparency

Taking stock of the issue of subsidy delay, the Centre is attempting to improve transparency in the process. A new application status system has been developed to allow borrowers to track their application and status of subsidy. Borrowers will be able to see where the subsidy payout is stuck (at government, nodal agency or lender level). Housing finance companies are in the process of implementing the new system, which can offer some relief to borrowers.

- As per rule , when an advance is received for a flat before OC, the builder is required to pay GST on advance and need to adjust the same. 

- Further, a Project is considered complete only, if the Completion Certificate is issued for the entire project and not a part thereof. 

- Since, the said delay is caused by the government department , and you cannot be punished for the same, and the builder is bound to refund the same. 

- Send a demand notice to the builder after stating that you cannot be refused from the benefit by the government 

- Further, if no response , then file a complaint with RERA or to the consumer court on the ground of deficiency of services.

“SCHEDULE III [See Section 7] of CGST act states that: 

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building”

3. Above Entry clearly provides that sale of building subject to clause (b) of paragraph 5 of Schedule II shall be regarded as neither supply of goods nor supply of services and hence tax shall not be payable.

SCHEDULE II

[See Section 7]

ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

5. Supply of services”

The following shall be treated as supply of services, namely :—

(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.”

4. Above Entry thus provides that construction of building intended for sale to a buyer except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier shall be regarded as supply of service and hence will be subjected to tax.

5. One needs to thus understand as to when the “completion certificate” is issued and also when will “first occupation” take place. Only then can one determine the relevant date after which sale of units where entire consideration is received after such relevant date will not be subjected to GST.

From the above contents it can be seen that the builder is required to pay the GST to the government after obtaining the OC and handing over possession to the owners by registering the property.

Thus the delay in obtaining subsidy under the said scheme may not be an excuse, however this will not stop you from issuing a legal notice to the builder demanding the refund of applicable GST collected by him, let him give reply quoting the law involved in it after which you can plan to take steps to recover the same through consumer forum if at all you are eligible.

issue a legal notice through an advocate and claim gst rebate. 

you can file complaint before Rera authority Or Before District Consumer Court. 

1. The builder is absolutety wrong. He is entitled to GST benefit even with retrospective effect.

2. Builder has to pay GST to the government after obtaining the OC and handing over possession to the owners by executing the sale deed.

3. Serve a lawyer's notice to him demanding the refund of GST collected by him. If he still does not refund then he can be sued in Consumer Forum.

The Builder is not entitled to deny your entitlement of GST Benefit, simply on the ground that, the subsidiary is received late from the Government.

You need to issue notice to the Builder claiming the GST benefit, marking a copy to the concerned officials of GST Department.

If he fails to respond to your notice, you can lodge complaint with RERA and file case in Consumer Forum seeking direction against the Builder for payment of the GST Rebate, damages and  also costs of the litigation from Builder. 

The gst concession under the PMAY is 4%. If you are entitled to it the builder cannot refuse the same. He is misleading you. Talk to him or otherwise file a complaint in the RERA tribunal.

1. Builder cannot deny you the benefits of GST under PMAY scheme. 

2. You can send a legal notice to builder for refund of GST under PMAY benefits other wise face legal actions. 

3. File case against builder before consumer forum for getting refund of GST as promised by builder at time of booking the flat.