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of <h1>Understanding Time of Supply Under Delhi GST Act 2017: Key Rules for Invoices, Reverse Charges, and Vouchers Explained.</h1> Under the Delhi Goods and Services Tax Act, 2017, the time of supply of goods determines the tax liability and is the earlier of two events: the issuance of an invoice or receipt of payment. For excess payments up to one thousand rupees, the supplier may choose the invoice date as the time of supply. For reverse charge supplies, the time of supply is the earliest of goods receipt, payment date, or 30 days post-invoice issuance. Vouchers are timed by issuance or redemption. If undetermined, the time aligns with return filing or tax payment. Additional charges are timed upon receipt.
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