https://www.taxtmi.com/notifications?id=135925 The amendment fixes accrual of tax liability for immovable property projects 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, and substitutes the phrase "in whose case the liability to" with ",who shall", thereby clarifying the subject and temporal limit for liability. en-us Mon, 21 Jun 2021 00:00:00 +0530 Mon, 21 Jun 2021 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135925 The amendment fixes accrual of tax liability for immovable property projects 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, and substitutes the phrase "in whose case the liability to" with ",who shall", thereby clarifying the subject and temporal limit for liability. Notifications GST - States Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135925