GST notification amendment revises the tax period for liability linked to completion certificate or first occupation. Amendment to a Uttar Pradesh SGST notification revises the wording on when liability is to be discharged, linking compliance to a tax period not later than the tax period in which the completion certificate is issued or the date of first occupation, whichever is earlier. The change is made under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, and takes effect from 2 June 2021.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment revises the tax period for liability linked to completion certificate or first occupation.
Amendment to a Uttar Pradesh SGST notification revises the wording on when liability is to be discharged, linking compliance to a tax period not later than the tax period in which the completion certificate is issued or the date of first occupation, whichever is earlier. The change is made under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, and takes effect from 2 June 2021.
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