GST Input Tax Credit benefit reaches only 12% of buyers despite legal requirements. Verification steps to ensure developer passes ITC benefit to buyers.

Verification checklist: RERA advert mentions "ITC benefit passed", cost-sheet shows GST after ITC adjustment, Form RCM-12 filing verification, developer GST compliance check. Right calculation: ITC benefit = GST paid on inputs – GST collected from buyer.

Complaint process: Approach developer with calculation, file GST complaint if denied, approach RERA for unfair trade practice, consumer court for deficiency of service. Legal provisions: Anti-profiteering rules, RERA transparency requirements, consumer protection rights. Documentation: Maintain all GST invoices, payment receipts, developer communications. Keywords: GST ITC benefit, developer compliance, buyer rights.