TaxTMI Login
Just a moment...
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 Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Time of Supply in GST: Key Provisions Under Section 12 of CGST Act 2017 for Tax Obligations</h1> The time of supply in GST law determines when tax liability arises, crucial for calculating and discharging tax obligations. Section 12 of the Central Goods and Services Tax (CGST) Act, 2017, outlines the provisions for determining the time of supply for goods, applicable to both intra-state and inter-state transactions. Key scenarios include supplies under forward and reverse charges, supplies in the real estate sector, voucher supplies, and additional charges like interest or penalties. Understanding these provisions requires familiarity with the invoice issuance timeline as per Section 31 of the CGST Act, 2017.
TaxTMI 
