Key Responsibilities

1. JDA & Real Estate GST

- Handle GST implications of Area Sharing, Revenue Sharing and other JDA structures.
- Review Joint Development Agreements, development agreements, supplementary agreements and related commercial terms from a GST perspective.
- Analyse GST implications of transfer of development rights, FSI and construction services provided to landowner/promoter.
- Determine applicable valuation, time of supply, tax payment and documentation requirements for JDA transactions.
- Maintain separate GST workings for landowner, developer/promoter and project components.
- Monitor GST treatment of residential, commercial and hotel components under mixed or composite project structures.

2. Residential Construction Projects

- Handle GST compliance relating to residential apartment projects and promoter/landowner transactions.
- Monitor GST on construction services supplied to landowner under JDA.
- Track booked and unbooked residential units and related GST implications.
- Monitor development-right/FSI related RCM and other project-specific GST requirements.
- Review project classification and applicable GST rate based on prevailing GST provisions.

3. Hotel & Hospitality Construction

- Handle GST implications of hotel construction and development expenditure.
- Review works contract, construction, professional, procurement and other project-related supplies.
- Review ITC eligibility/restrictions relating to construction and capitalised immovable property.
- Monitor GST implications of JDA and other contractual arrangements for hotel projects.
- Ensure project-wise documentation and GST treatment for construction vendors and contractors.

4. GST Department Assessments, Notices & Representation

- Independently handle GST notices, departmental queries, scrutiny, audit and assessment proceedings.
- Prepare replies to GST notices and coordinate submission of supporting documents and reconciliations.
- Represent/coordinate with GST officers during departmental proceedings, as authorised by management.
- Track pending GST matters, demands, refunds, appeals and follow-up actions.
- Coordinate with external GST consultants, Chartered Accountants and legal advisors where required.
- Maintain complete documentation of notices, replies, orders, submissions and correspondence.

5. GST Returns & Compliance

- Prepare/Review GSTR-1, GSTR-3B and other applicable GST returns for group/project entities.
- Ensure timely payment of GST and RCM liabilities.
- Review and ensure compliance with e-invoicing, e-way bills and other applicable GST compliance requirements.
- Monitor GST registrations, amendments, cancellations and additional places of business, wherever applicable.
- Maintain GST compliance calendar and ensure timely statutory filings.
- Ensure timely resolution of e-invoice/e-way bill portal issues and coordinate with GST consultants/authorities wherever required.




- Maintain proper records and MIS for e-invoices and e-way bills and identify potential compliance gaps, notices, penalties or tax risks.
- Reconcile e-invoice and e-way bill data with books, sales/purchase registers, GSTR-1 and other GST records.
- Monitor e-way bill validity, extension, cancellation and other compliance requirements, including coordination with vendors, transporters, procurement and project teams.
- Ensure accurate linkage of e-invoices, tax invoices and e-way bills wherever applicable and resolve generation errors or mismatches.
- Monitor e-way bill generation for movement of goods, including construction materials, project materials, capital goods and other applicable supplies.
- Ensure proper cancellation, amendment/correction and tracking of e-invoices/IRNs wherever applicable.
- Review invoice data, GSTIN, HSN/SAC, tax rates, taxable value, place of supply and other mandatory particulars before e-invoice generation.
- Generate, validate and monitor Invoice Reference Numbers (IRN) and e-invoices within prescribed timelines.
- Independently manage and monitor end-to-end e-invoicing compliance for applicable transactions and entities.

5A. E-Invoicing & E-Way Bill Compliance

6. RCM & Development Rights

- Identify and calculate all applicable RCM liabilities.
- Monitor GST payable under RCM on development rights/FSI and other notified supplies.
- Prepare project-wise RCM workings and reconcile RCM liability with books and GST returns.
- Ensure timely payment, reporting and documentation of RCM.

7. Input Tax Credit (ITC) Management

- Manage project-wise ITC and ensure compliance with applicable GST provisions.
- Reconcile purchase register with GSTR-2B and identify unmatched invoices.
- Review eligible, ineligible and blocked ITC, including construction-related restrictions.
- Monitor ITC reversals, reclaims and proportionate/common credit wherever applicable.
- Follow up with vendors for non-filing, incorrect GSTIN, invoice mismatch and missing GSTR-1 reporting.

8. GST Reconciliation & MIS

- Perform monthly Books vs GSTR-1 vs GSTR-3B reconciliation.
- Perform GSTR-2B vs purchase register reconciliation.
- Reconcile GST payable/receivable and electronic cash/credit ledgers.
- Prepare project-wise GST MIS, liability statements and compliance dashboards.
- Identify tax risks, mismatches and potential interest/penalty exposure and report them to management.

9. Construction Industry Tax Review

- Review GST implications of civil contractors, subcontractors, architects, consultants, interior contractors and other construction-related vendors.
- Review GST treatment of advances, retention money,



mobilisation advances, debit/credit notes and contractual recoveries.
- Review GST clauses in construction contracts, vendor agreements and project contracts.
- Coordinate with procurement, projects, accounts and commercial teams to ensure correct GST treatment before transactions are processed.

10. Audit & Internal Controls

- Coordinate GST audit, statutory audit and internal audit requirements.
- Prepare audit schedules, reconciliations and supporting documents.
- Establish controls to minimise GST leakage, ITC loss, interest and penalty exposure.
- Maintain complete GST records and documentation for each project/entity.

Required Qualification & Experience

- Graduate/Post-Graduate in Commerce, Finance, Taxation or a related discipline with 10-15 years of experience.
- CA / CMA or relevant professional qualification will be an advantage with an experience of 5-8 years.
- Must have Hands-on GST experience, preferably with a real estate developer, construction company or infrastructure group would be an added advantage.
- Strong practical experience in GST applicable to construction and real estate projects is essential.
- Prior experience handling JDA, development rights, FSI and landowner/developer transactions is strongly preferred.
- Demonstrated experience in handling GST notices, assessments, audits and departmental proceedings.
- Good working knowledge of GST portal, MS Excel and accounting/ERP systems.

Must-Have Skills

- Strong practical knowledge of GST law and real estate/construction GST.
- Hands-on JDA and development-rights GST knowledge.
- Ability to independently analyse complex GST transactions.
- Experience in dealing with GST Department and responding to notices.
- Strong reconciliation and analytical skills.
- Excellent Excel skills and ability to prepare detailed tax workings.
- Robust communication and coordination skills with management, projects, accounts, consultants and authorities.

Key Performance Indicators (KPIs)

- 100% timely and accurate GST return compliance.
- Monthly completion of GST reconciliations and resolution of major mismatches.
- Accurate identification and timely payment of RCM liabilities.
- Effective management and protection of eligible ITC.
- Timely closure of GST notices, assessments and departmental queries.
- Maintenance of complete project-wise GST records.
- Identification and mitigation of GST risks before transactions are executed.

Ideal Candidate Profile

The ideal candidate should be a hands-on GST professional rather than only a return-filing resource. The candidate must understand how GST operates in actual construction and real estate transactions, be capable of analysing JDA structures and development rights, and have practical experience in dealing with GST officers, notices, assessments, audits and reconciliations.

Contact Person: Swapna HR
Email: [email protected]
Mobile: +91 93460 38276

📌 Gst Manager (Hyderabad)
🏢 Lansum Properties
📍 Hyderabad