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of <h1>Understanding Time of Supply and Invoicing Under Sections 12 and 31 of CGST Act 2017: Key Compliance Points</h1> Section 12 of the CGST Act 2017 outlines the time of supply for goods under residual provisions, which is crucial when standard methods are inapplicable. The time of supply is determined by the earliest of specified dates, such as the filing date of a periodical return or the date of tax payment. Section 31 mandates invoice issuance timelines based on the nature of supply, including movement, continuous supply, or goods sent on approval. Examples illustrate scenarios like excess payments and undisclosed goods, emphasizing the importance of timely invoicing and compliance with GST regulations.
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