Compfie | Notification under Section 148 of the Delhi Goods and Services Tax Act, 2017 (State Tax Rate) (dated – 16.11.2021)

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Notification under Section 148 of the Delhi Goods and Services Tax Act, 2017 (State Tax Rate) (dated – 16.11.2021) – Govt. of NCT Delhi.

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 and symbols “in the 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 date of its first occupation, whichever is earlier, falls.” shall be substituted.
This notification shall come into force with effect from the 2nd day of June, 2021.