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When does liability to pay GST arises

  • Liability to pay arises at the time of supply of Goods as explained in Section 12 and at the time of supply of services as explained in Section13.
  • The time is generally the earliest of one of the three events, namely

> receiving payment,

> issuance of invoice or

> completion of supply.

  • Different situations envisaged and different tax points have been explained in the aforesaid sections.

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