https://www.taxtmi.com/notifications?id=137698 Amendment replaces the subject phrase with ", who shall" and revises the timing rule so tax must be accounted for in a tax period not later than the tax period in which the issuance of the completion certificate or first occupation, whichever is earlier, falls; the amendment is effective from 2 June 2021. en-us Thu, 30 Sep 2021 00:00:00 +0530 Tue, 15 Feb 2022 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137698 Amendment replaces the subject phrase with ", who shall" and revises the timing rule so tax must be accounted for in a tax period not later than the tax period in which the issuance of the completion certificate or first occupation, whichever is earlier, falls; the amendment is effective from 2 June 2021. Notifications GST - States Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137698