Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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 Tax Liability Timing for Goods Under Chhattisgarh GST Act 2017: Invoice, Payment, or Reverse Charge Rules</h1> The Chhattisgarh Goods and Services Tax Act, 2017, outlines the time of supply for goods, determining when tax liability arises. The time of supply is the earlier of the invoice issuance date or payment receipt date. For reverse charge supplies, it is the earliest of goods receipt, payment entry, or 30 days post-invoice. For vouchers, it is the issue or redemption date. If the time cannot be determined, it defaults to the return filing date or tax payment date. Additional charges like interest or penalties are taxed when received.
TaxTMI 
TaxTMI 
