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    <title>Amendment in Notification No. 06/2019- State Tax (Rate), dated the 26th April, 2019</title>
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    <description>Amendment substitutes wording in the first paragraph of Notification No. 06/2019 to (a) replace the actor phrase with &quot;who shall&quot; and (b) require tax to be accounted &quot;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.&quot; The notification is deemed effective from 2 June 2021.</description>
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      <description>Amendment substitutes wording in the first paragraph of Notification No. 06/2019 to (a) replace the actor phrase with &quot;who shall&quot; and (b) require tax to be accounted &quot;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.&quot; The notification is deemed effective from 2 June 2021.</description>
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