https://www.taxtmi.com/notifications?id=135801 Amendment replaces identification of the liable person with the words "who shall" and revises timing of liability to require accounting "in the 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 date of its first occupation, whichever is earlier, falls," thereby fixing the tax period for recognising liability as the period containing the completion certificate date or first occupation. en-us Wed, 02 Jun 2021 00:00:00 +0530 Mon, 07 Jun 2021 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135801 Amendment replaces identification of the liable person with the words "who shall" and revises timing of liability to require accounting "in the 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 date of its first occupation, whichever is earlier, falls," thereby fixing the tax period for recognising liability as the period containing the completion certificate date or first occupation. Notifications GST - States Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135801