https://www.taxtmi.com/notifications?id=136307 Liability to tax for projects providing immovable property must be recognised in a tax period not later than the tax period in which the issuance of the completion certificate by the competent authority, where required, or the date of first occupation, whichever is earlier, falls; prior phrasing about when liability "shall arise" is replaced to prescribe this timing. en-us Mon, 19 Jul 2021 00:00:00 +0530 Sat, 07 Aug 2021 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136307 Liability to tax for projects providing immovable property must be recognised in a tax period not later than the tax period in which the issuance of the completion certificate by the competent authority, where required, or the date of first occupation, whichever is earlier, falls; prior phrasing about when liability "shall arise" is replaced to prescribe this timing. Notifications GST - States Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136307