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<h1>Meghalaya Amends GST Act: Clarifies Tax Liability Timing Linked to Completion Certificate or First Occupation Date.</h1> The Government of Meghalaya has amended Notification No. 06/2019-State Tax (Rate) under the Meghalaya Goods and Services Tax Act, 2017. Effective from June 2, 2021, the amendment alters the language regarding tax liability. The phrase 'in whose case the liability to' is replaced with 'who shall,' and the timing of tax liability is clarified. Tax liability must now occur in a period no later than when the completion certificate is issued or the first occupation of the project, whichever comes first. This change aims to streamline tax obligations for relevant parties.