Amendment notification under the Andhra Pradesh Goods and Services Tax Act, 2017 and recommendations of 43rd GST Council Meeting (dated – 04.08.2021) – Govt. of Andhra Pradesh

• 05th, August 2021
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Amendment notification under the Andhra Pradesh Goods and Services Tax Act, 2017 and recommendations of 43rd GST Council Meeting (dated – 04.08.2021) – Govt. of Andhra Pradesh

• This notification has come into effect from 02.06.2021.
• In said notification, in the first paragraph,
  • for the words” in whose case the liability to ” the word”, “who 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 whichever is earlier, falls” shall be substituted.