Real estate

When was 'completion certificate of the property' received?

Exactly, it doesn't matter when the registration /sale deed was made , what matters is all amount is to be received after the issue of completion certificate by Elegible Competent authority. So as what Dhirajlal sir said, please look into when was the completion certificate issued. Even if Rs.1 is taken before that to book the flat then also GST will be levied.