Amendment in Notification No. FA-3-18-2019-1-V(40) dated the 17th May 2019 - F-A-3-18-2019-1-V (36) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 3 rd June 2021 No. F-A-3-18-2019-1-V (36).- In exercise of the powers conferred by Section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in this Department notification no. FA-3-18-2019-1-V(40) dated the 17th May 2019- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words, who shall shall be substituted; (b) 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 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 the date of its first occupation, whichever is earlier, falls. shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June 2021. By order and in the name of the Governor of Madhya Pradesh R. P. SHRIVASTAVA, Dy. Secy.