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<h1>Time of Supply Determined by Residual Entry When Specific Sub-Sections of Section 12 or 13 MGL Are Unclear</h1> When it is not possible to determine the time of supply under specific sub-sections of Section 12 or Section 13 of the MGL, the time of supply is determined by a residual entry in Sections 12(7) and 13(7). If a periodical return is required, the time of supply is the due date for filing that return. In other cases, it is the date when CGST, SGST, or IGST is paid.