TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Liability: Charge for Goods Supply Arises on Removal, Availability, Invoice Issuance, or Receipt Recording - Section 12</h1> The liability to charge GST for the supply of goods arises at the earliest of the following events: the date when the goods are removed by the supplier if removal is necessary, the date when the goods are made available if removal is not required, the date when the supplier issues an invoice if the previous conditions do not apply, or the date when the recipient records the receipt of the goods in their books of accounts. These provisions are outlined in Section 12 of the Model GST Law.
TaxTMI 
TaxTMI 
