Question 5 - Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 5 or 6 of Section 12 or that of Section 13 of MGL, how will time of supply be determined?
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 5 Time of Supply
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Time of supply: residual rules fix it as return due date or, otherwise, when tax is paid. Where specific subsections cannot determine the time of supply, the residual rule fixes it as the due date for filing a periodical return; if no ... Summary
Time of supply: residual rules fix it as return due date or, otherwise, when tax is paid.
Where specific subsections cannot determine the time of supply, the residual rule fixes it as the due date for filing a periodical return; if no periodical-return rule applies, the time of supply is the date on which CGST, SGST or IGST is paid.
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