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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Time of Supply Determined by Section 12(5) & 13(5) When Other Sub-sections Don't Apply Under CGST/SGST Act.</h1> If it is not possible to determine the time of supply under sub-sections 2, 3, or 4 of Section 12 or Section 13 of the CGST/SGST Act, the time of supply will be determined by a residual entry in Section 12(5) and Section 13(5). If a periodical return is required, the due date for filing that return will be the time of supply. In other situations, the time of supply will be the date when the CGST, SGST, or IGST is actually paid.
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