https://www.taxtmi.com/notifications?id=135877 The amendment substitutes the identification phrasing to "who shall" and prescribes that GST liability must be accounted for 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. en-us Fri, 11 Jun 2021 00:00:00 +0530 Tue, 15 Jun 2021 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135877 The amendment substitutes the identification phrasing to "who shall" and prescribes that GST liability must be accounted for 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. Notifications GST - States Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135877