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of <h1>Timing of supply and taxation under reverse charge for goods: receipt, payment, invoice timelines, advances, and special aggregation rules</h1> For supplies of goods under reverse charge, time of supply is the earliest of: receipt of the goods; the payment date as recorded or debited in the recipient's account; or the day immediately following 30 days after the supplier issues the invoice or equivalent document. If none of these can be determined, the relevant entry date in the recipient's books governs. Advances for goods under reverse charge are taxable when payment is made or recorded if before receipt of goods. Special reverse-charge timing rules apply for notified categories and for promoters in real estate, with specific monthly or year-end aggregation rules for inputs, cement and capital goods.
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