Time of Supply of Goods determines when GST liability arises for forward, reverse, promoter and voucher transactions.

Time of supply fixes when GST liability arises for goods; section 12 sets rules for supplies under forward charge, reverse charge, real estate promoter transactions, voucher based supplies, a residual provision, and additions to value such as interest or late fees. Invoice issuance timelines interact with these rules and affect when tax becomes payable.

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