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of <h1>Understanding Time of Supply Under Assam GST Act 2017: Key Rules for Goods, Vouchers, and Reverse Charge Transactions</h1> Under the Assam Goods and Services Tax Act, 2017, the time of supply for goods determines when tax liability arises. It is the earlier of either the invoice issuance date or the date of payment receipt. For excess payments up to one thousand rupees, the supplier may choose the invoice date as the time of supply. For reverse charge transactions, the time of supply is the earliest of goods receipt, payment entry, or 30 days post-invoice issuance. For vouchers, it is the issuance or redemption date. If undeterminable, it aligns with return filing or tax payment dates. Additions like interest or penalties are taxed upon receipt.
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