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of <h1>Understanding Tax Liability Timing Under Gujarat GST Act 2017: Key Trigger Points and Section Guidelines</h1> Under the Gujarat Goods and Services Tax Act, 2017, the time of supply of goods determines when the tax liability arises. It is the earlier of either the invoice issuance date or the payment receipt date. For reverse charge cases, it is the earliest of goods receipt, payment entry, or 30 days post-invoice. For vouchers, it is the voucher issue or redemption date. If these methods are inapplicable, it defaults to the date of return filing or tax payment. Additional charges like interest or penalties are taxed when received.
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