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of <h1>Section 12 of Haryana GST Act 2017 Defines Time of Supply, Impacting Tax Liability Timing for Goods Transactions.</h1> The Haryana Goods and Services Tax Act, 2017, Section 12, outlines the time of supply for goods, which determines when tax liability arises. The time of supply is the earlier of the invoice issuance date or payment receipt date. For excess payments up to one thousand rupees, the supplier can opt for the invoice date as the time of supply. For reverse charge supplies, it is the earliest of goods receipt, payment date, or 30 days post-invoice. For vouchers, it's the issue or redemption date. If undeterminable, it defaults to the return filing date or tax payment date. Additions for interest or penalties are taxed upon receipt.
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