https://www.taxtmi.com/notifications?id=136068 The amendment replaces wording in the first paragraph to require a specified person "who shall" and substitutes the timing provision with: liability arises 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. The amendment modifies Notification No. 6/2019-State Tax (Rate) and is effective from the notification date. en-us Wed, 02 Jun 2021 00:00:00 +0530 Tue, 06 Jul 2021 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136068 The amendment replaces wording in the first paragraph to require a specified person "who shall" and substitutes the timing provision with: liability arises 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. The amendment modifies Notification No. 6/2019-State Tax (Rate) and is effective from the notification date. Notifications GST - States Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136068