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of <h1>Understanding Tax Liability Timing Under Bihar GST Act 2017, Section 12: Key Dates for Goods and Charges</h1> The Bihar Goods and Services Tax Act, 2017, Section 12, outlines the time of supply for goods, determining when the tax liability 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 entry, or 30 days post-invoice. For vouchers, it is the voucher issue or redemption date. If these cannot determine the time, it defaults to the return filing date or tax payment date. Additional charges like interest or penalties are taxed upon receipt.
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