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<h1>Madhya Pradesh Amends GST Notification: Clarifies Tax Liability Timing for Project Completion Under 2017 Act.</h1> The Madhya Pradesh State Government has amended Notification No. FA-3-18-2019-1-V(40) dated May 17, 2019, under the Madhya Pradesh Goods and Services Tax Act, 2017. The amendment modifies the language concerning tax liability related to project completion. The original text 'in whose case the liability to' is replaced with 'who shall,' and the phrase regarding the timing of tax liability is updated to specify that it should occur no later than the tax period in which the completion certificate or first occupation date falls. This amendment is effective from June 2, 2021.