Clearance on first dat of appointment of GST

[SURYAKANT MITHBAVKAR]

We prepare invoice on 30th June 17 and while loading material is getting late by night can we deliver the same material on 1st day of July-17 (Appointment of GST ).

[KASTURI SETHI]

Yes you can but after payment of GST if goods are not exempted.

[Ganeshan Kalyani]

If invoicing is done after 01.07.2017, GST will be applicable.

AI Summary

GST applicability confirmed for supplies invoiced or delivered after implementation; tax payable where goods not exempt.
GST applies to supplies delivered after GST commencement where goods are not exempt and tax has not been paid before commencement; invoicing after commencement likewise attracts GST, as the time of supply determined by invoice or delivery triggers the levy.