https://www.taxtmi.com/notifications?id=136571 The amendment substitutes wording so that the liability to pay state tax must be recognised in a tax period not later than the tax period in which the issuance date of the completion certificate or the date of first occupation, whichever is earlier, falls; it also replaces the phrase identifying the relevant registered persons with ", who shall". The change is effected under section 148 on GST Council recommendations and is deemed effective from 2nd June, 2021. en-us Mon, 13 Sep 2021 00:00:00 +0530 Tue, 14 Sep 2021 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136571 The amendment substitutes wording so that the liability to pay state tax must be recognised in a tax period not later than the tax period in which the issuance date of the completion certificate or the date of first occupation, whichever is earlier, falls; it also replaces the phrase identifying the relevant registered persons with ", who shall". The change is effected under section 148 on GST Council recommendations and is deemed effective from 2nd June, 2021. Notifications GST - States Mon, 13 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136571