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    <title>Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.</title>
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    <description>Amendment substitutes wording in Notification No. 06/2019 to require that IGST liability arise &quot;in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls,&quot; and replaces a phrase describing the person with &quot;, who shall&quot;. The change follows Council recommendations and takes effect from the 2nd day of June, 2021.</description>
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      <description>Amendment substitutes wording in Notification No. 06/2019 to require that IGST liability arise &quot;in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls,&quot; and replaces a phrase describing the person with &quot;, who shall&quot;. The change follows Council recommendations and takes effect from the 2nd day of June, 2021.</description>
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