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of <h1>Understanding Time of Supply Under Puducherry GST Act, 2017: Key Rules for Invoices, Payments, and Reverse Charge</h1> The Puducherry Goods and Services Tax Act, 2017, 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 the payment receipt date. For excess payments up to one thousand rupees, the supplier can choose the invoice date as the time of supply. For reverse charge situations, it is the earliest of receipt of goods, payment entry, or 30 days post-invoice. For vouchers, it's the issue or redemption date. If undeterminable, it's the return filing date or tax payment date. Additions like interest or penalties are taxed upon receipt.
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