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<h1>Assam Amends GST Notification on Tax Liability Timing Effective June 2, 2021, Following GST Council's 43rd Meeting Recommendations.</h1> The Government of Assam has issued Notification No. 03/2021-STATE TAX (RATE) to amend Notification No. 06/2019, following recommendations from the GST Council's 43rd meeting. Effective from June 2, 2021, the amendments involve changes in wording related to tax liability timing. The phrase 'in whose case the liability to' is replaced with 'who shall,' and the timing of tax liability is clarified to occur no later than the tax period of the project's completion certificate issuance or first occupation, whichever is earlier. This amendment is enacted under the Assam Goods and Services Tax Act, 2017.