https://www.taxtmi.com/notifications?id=136127 Amendment clarifies that the person liable "who shall" be subject to the tax must account for the GST 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 is notified as coming into force on the date specified in the notification. en-us Wed, 02 Jun 2021 00:00:00 +0530 Tue, 13 Jul 2021 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136127 Amendment clarifies that the person liable "who shall" be subject to the tax must account for the GST 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 is notified as coming into force on the date specified in the notification. Notifications GST - States Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136127