https://www.taxtmi.com/notifications?id=136489 The amendment replaces the identification of the taxable person to read ", who shall" and prescribes that tax liability must be recognised in a tax period not later than the tax period in which the 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 effective from 2nd June, 2021. en-us Mon, 19 Jul 2021 00:00:00 +0530 Fri, 03 Sep 2021 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136489 The amendment replaces the identification of the taxable person to read ", who shall" and prescribes that tax liability must be recognised in a tax period not later than the tax period in which the 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 effective from 2nd June, 2021. Notifications GST - States Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136489