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<h1>India Modifies GST Tax Liability: Tax Due on Project Completion or First Occupation as per Notification 06/2019.</h1> The Government of India, following recommendations from the GST Council's 43rd meeting, has amended Notification No. 06/2019-Central Tax (Rate) to modify the tax liability terms. The amendments specify that the tax liability for a project shall arise no later than the tax period in which either the completion certificate is issued by the competent authority or the project is first occupied, whichever comes first. These changes are enacted under the Central Goods and Services Tax Act, 2017, and took effect on June 2, 2021.