https://www.taxtmi.com/notifications?id=136285 The amendment substitutes two phrases: replacing "in whose case the liability to" with ", who shall ", and replacing the clause on when liability arises with a timing rule that 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 whichever is earlier, falls." en-us Tue, 03 Aug 2021 00:00:00 +0530 Thu, 05 Aug 2021 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136285 The amendment substitutes two phrases: replacing "in whose case the liability to" with ", who shall ", and replacing the clause on when liability arises with a timing rule that 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 whichever is earlier, falls." Notifications GST - States Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136285