https://www.taxtmi.com/notifications?id=135779 The amendment substitutes wording in the cited notification to (a) identify the liable actor by inserting "who shall" and (b) fix the timing of tax liability 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. en-us Wed, 02 Jun 2021 00:00:00 +0530 Fri, 04 Jun 2021 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135779 The amendment substitutes wording in the cited notification to (a) identify the liable actor by inserting "who shall" and (b) fix the timing of tax liability 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. Notifications GST - States Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135779