https://www.taxtmi.com/notifications?id=135827 Amendment replaces "in whose case the liability to" with ", who shall" and redefines the trigger for tax liability so that the tax is to be recognized 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 Wed, 09 Jun 2021 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135827 Amendment replaces "in whose case the liability to" with ", who shall" and redefines the trigger for tax liability so that the tax is to be recognized 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=135827