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of <h1>Understanding Time of Supply Under Section 12 of Tamil Nadu GST Act: Key Factors Affecting Tax Liability</h1> The Tamil Nadu Goods and Services Tax Act, 2017, under Section 12, 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 date of payment receipt. For reverse charge supplies, it is the earliest of goods receipt, payment entry, or 30 days post-invoice issuance. For vouchers, it is the date of issue if identifiable, otherwise the redemption date. If none of these apply, it is the date of return filing or tax payment. Additional charges like interest or penalties are taxed when received.
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