TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Time of Supply for GST: Key Rules on Invoice, Payment Dates, and Reverse Charge Timing.</h1> The Uttar Pradesh Goods and Services Tax Act, 2017, outlines the time of supply of goods, which determines the liability to pay tax. The time of supply 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. Vouchers have a supply time at issuance or redemption. If undeterminable by standard means, it aligns with return filing or tax payment dates. Additional charges like interest or penalties are taxed upon receipt.
TaxTMI 
TaxTMI 
