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of <h1>Delhi GST Act Amended: Tax Liability Timing Now Tied to Completion Certificate or First Occupation Date.</h1> The Lieutenant Governor of the National Capital Territory of Delhi has amended Notification No. 06/2019-State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017. Effective from June 2, 2021, the amendments modify the language regarding tax liability timing. The phrase 'in whose case the liability to' is replaced with 'who shall,' and the timing for tax liability is clarified to occur in the tax period not later than when the completion certificate is issued or upon first occupation, whichever comes first. These changes are made in the public interest on the Council's recommendation.
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