https://www.taxtmi.com/notifications?id=135978 The amendment substitutes wording to clarify the actor and timing of tax liability: it replaces the subject phrase with ", who shall" and requires that liability be recognised in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, or the date of its first occupation, whichever is earlier, falls. en-us Wed, 16 Jun 2021 00:00:00 +0530 Mon, 28 Jun 2021 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135978 The amendment substitutes wording to clarify the actor and timing of tax liability: it replaces the subject phrase with ", who shall" and requires that liability be recognised in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, or the date of its first occupation, whichever is earlier, falls. Notifications GST - States Wed, 16 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135978