Amendment in Notification No. II(2)/CTR/269(c-4)/2019, dated 29th March, 2019 - G.O. Ms. No. 93 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017. [G.O. Ms. No. 93, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.] No.II(2)/CTR/315(g-11)/2021 In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, 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 to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/269(c-4)/2019, published at page 22 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th March, 2019, namely:- AMENDMENT 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 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. 2. This notification shall come into force with effect from the 2nd day of June, 2021. M.A. SIDDIQUE, Principal Secretary to Government (FAC)