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<h1>West Bengal amends GST notification on TDR; clarifies tax liability timing for completion certificate or first occupation.</h1> The Government of West Bengal has issued an amendment to notification No. 555-F.T. dated March 29, 2019, concerning the Transferable Development Rights (TDR) under the West Bengal Goods and Services Tax Act, 2017. The amendment modifies the language in the notification's first paragraph, changing the phrasing related to the liability timing for tax purposes. The revised wording specifies that liability arises in a tax period no later than when the completion certificate is issued or the project's first occupation occurs, whichever comes first. This amendment is effective from June 2, 2021.