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of <h1>Understanding Time of Supply in Model GST Law: Key Dates for CGST/SGST Liability and Reverse Charge Supplies Explained</h1> The time of supply of goods under the Model GST Law determines when the liability to pay CGST/SGST arises. It is the earlier of the invoice issuance date or the payment receipt date. For reverse charge supplies, it is the earliest of goods receipt, payment date, or 30 days post-invoice issuance. For vouchers, it is either the voucher issuance or redemption date. If these criteria cannot determine the time, it defaults to the periodical return filing date or the CGST/SGST payment date. Specific provisions address excess payments and clarify the relevant dates for accounting entries.
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