Liability timing for GST: now required within the tax period containing the completion certificate or first occupation. Amendment substitutes wording to specify the person as ', who shall' and replaces the timing clause so that liability must be determined 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; the amendment is effective from the second day of June, 2021 and alters Notification No. 555-F.T.
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Liability timing for GST: now required within the tax period containing the completion certificate or first occupation.
Amendment substitutes wording to specify the person as ", who shall" and replaces the timing clause so that liability must be determined 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; the amendment is effective from the second day of June, 2021 and alters Notification No. 555-F.T.
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