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<h1>Understanding Time of Supply Under Tripura GST Act: Key Dates for Tax Liability on Goods and Services</h1> The Tripura Goods and Services Tax Act, 2017, outlines the time of supply for goods, which determines when the liability to pay tax arises. 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 the goods receipt date, payment entry date, or 30 days post-invoice. For vouchers, it is the voucher issuance or redemption date. If these methods are inapplicable, the time of supply is the return filing date or tax payment date. Additional charges like interest or penalties are taxed when received.