Timing of GST liability: now fixed to the tax period containing the completion certificate or first occupation. Amendment fixes the timing of GST liability to the tax period in which the date of issuance of the completion certificate for the project, where required, or the date of its first occupation, whichever is earlier, falls, replacing prior wording that tied liability to the date of issuance or first occupation; it also substitutes 'in whose case the liability to' with 'who shall.'
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Timing of GST liability: now fixed to the tax period containing the completion certificate or first occupation.
Amendment fixes the timing of GST liability to the tax period in which the date of issuance of the completion certificate for the project, where required, or the date of its first occupation, whichever is earlier, falls, replacing prior wording that tied liability to the date of issuance or first occupation; it also substitutes "in whose case the liability to" with "who shall."
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