Completion Certificate Date for Residential Construction Under CGST Act Tied to Rule 20, Kerala Municipality Building Rules.

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Full Text of the Document

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....Construction of residential accommodation - Scope of Completion certificate - relevant date of issuance of such certificate - The date of issue of completion certificate for the purpose of clause (b) of Paragraph 5 of Schedule II of the CGST Act shall be the date of issue of the completion certificate in form in Appendix E3 submitted to the Secretary as per Rule 20 of the Kerala Municipality Building Rules,2019. - AAR....