Timing of GST liability requires tax in the period when completion certificate is issued or on first occupation. The amendment substitutes wording in the cited notification to (a) identify the liable actor by inserting 'who shall' and (b) fix the timing of tax liability 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Timing of GST liability requires tax in the period when completion certificate is issued or on first occupation.
The amendment substitutes wording in the cited notification to (a) identify the liable actor by inserting "who shall" and (b) fix the timing of tax liability 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.
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