Amendment notification under section 148 of the Central Goods and Services Tax Act, 2017 (12 0f 2017) – Central Tax Rate (Notification dated – 02.06.2021) – Ministry of Finance

  • 03rd, June 2021
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Amendment notification under section 148 of the Central Goods and Services Tax Act, 2017 (12 0f 2017) – Central Tax Rate (Notification dated – 02.06.2021) – Ministry of Finance

  • This notification has come into effect from 02.06.2021.
  • In the said notification, in the first paragraph,-
    • for the words “in whose case the liability to”, the words “, who shall” shall be substituted;
    • for the words “shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier”, the words “in a tax period not later than the tax period in which the date of 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” shall be substituted.
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