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of <h1>Section 12 of the Rajasthan GST Act, 2017: Understanding Time of Supply for Goods and Tax Liability Trigger Points.</h1> The Rajasthan Goods and Services Tax Act, 2017, Section 12, outlines the time of supply for goods, determining when tax liability arises. The time of supply is the earlier of the invoice issuance date or payment receipt date. For reverse charge basis supplies, it is the earliest of goods receipt, payment entry, or 30 days post-invoice. For vouchers, it is either the issuance or redemption date. If undeterminable, it defaults to the date of return filing or tax payment. Any additional charges like interest or penalties are taxed when received.
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