GST liability timing for specified persons amended to align tax period with completion certificate or first occupation. GST composition of liability for specified persons under the Uttarakhand Goods and Services Tax framework was amended by substituting the wording of the first paragraph of the earlier notification. The amendment revises the timing of tax liability so that it arises in a tax period not later than the period in which the completion certificate, where required, or first occupation, whichever is earlier, occurs.
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Provisions expressly mentioned in the judgment/order text.
GST liability timing for specified persons amended to align tax period with completion certificate or first occupation.
GST composition of liability for specified persons under the Uttarakhand Goods and Services Tax framework was amended by substituting the wording of the first paragraph of the earlier notification. The amendment revises the timing of tax liability so that it arises in a tax period not later than the period in which the completion certificate, where required, or first occupation, whichever is earlier, occurs.
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