https://www.taxtmi.com/notifications?id=135749 The amendment substitutes two provisions: it replaces the existing subject phrase with ", who shall" to identify the taxpayer, and it redefines timing of tax liability to require accounting in a tax period not later than the tax period in which the issuance date of the completion certificate for the project, where required, or the date of first occupation, whichever is earlier, falls. en-us Wed, 02 Jun 2021 00:00:00 +0530 Wed, 02 Jun 2021 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135749 The amendment substitutes two provisions: it replaces the existing subject phrase with ", who shall" to identify the taxpayer, and it redefines timing of tax liability to require accounting in a tax period not later than the tax period in which the issuance date of the completion certificate for the project, where required, or the date of first occupation, whichever is earlier, falls. Notifications GST - States Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135749