Timing of tax liability: now arises in the tax period in which completion certificate issuance or first occupation falls. The amendment to Notification No. 06/2019 substitutes wording so that tax liability for a project is now fixed '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 the phrase 'in whose case the liability to' with ', who shall'. The change is effective from the 2nd day of June, 2021.