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<h1>Understanding GST: Time of Supply Rules for Goods, Services, Vouchers, and Rate Changes Explained</h1> The time of supply under the GST framework determines when the liability to charge GST arises. For goods, it is the earlier of the invoice date or payment receipt, with some exceptions for advances. For services, it is the earlier of the invoice date, service provision, or payment receipt. Vouchers have specific rules based on issuance or redemption. In cases where standard rules don't apply, the time of supply is linked to return filing or tax payment dates. Changes in tax rates affect the time of supply, with specific provisions for continuous supplies and reverse charge scenarios.
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