IGST liability timing clarified: tax must be accounted in the tax period containing the completion certificate issuance or first occupation. Amendment substitutes wording in Notification No. 06/2019 to require that IGST liability arise 'in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls,' and replaces a phrase describing the person with ', who shall'. The change follows Council recommendations and takes effect from the 2nd day of June, 2021.