Time of supply, where supply is completed AFTER to change in rate of tax
In such cases time of supply will be (i) where the payment is received after the change in rate of
Read more
Time of supply
Time of supply, where supply is completed PRIOR to change in rate of tax
In such cases time of supply will be (i) where the invoice for the same has been issued and the
Read more
Time of supply of goods in case of tax payable under reverse charge
The time of supply will be the earliest of the following dates: a) date of receipt of goods; or b)
Read moreTime of supply in terms of sub-section 2, 3, 4of Section 12 or that of Section 13 of CGST/SGST Act
There is a residual entry in Section 12(5) as well as 13 (5) which says that if periodical return has
Read more
Time of supply in case of supply of vouchers in respect of goods and services
The time of supply of voucher in respect of goods and services shall be; a) the date of issue of
Read more
Liability to pay GST arise in respect of supply of services
Section 13 of the CGST/SGST Act provides for time of supply of services. The time of supply of services shall
Read more
Liability to pay GST arise in respect of supply of Goods
Section12 of the CGST/SGST Act provides for time of supply of goods. The time of supply of goods shall be
Read more