https://www.taxtmi.com/acts?id=21524 The time of supply of goods is the earliest of: removal/making goods available, invoice issuance, payment receipt, or recipient's book entry. For immovable, assembled, installed, or agent-supplied goods, "made available" means placed at recipient's disposal. Continuous supplies use the expiry of the period covered by successive statements or payments, or otherwise invoice/payment date; specified supplies can be notified as continuous. For reverse charge, time is earliest of receipt, payment, invoice receipt, or debit. Goods on approval are taxed when supply is confirmed or six months after removal. If indeterminate, time is return due date or tax payment date. en-us Wed, 15 Jun 2016 14:23:47 +0530 Thu, 16 Jun 2016 11:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21524 The time of supply of goods is the earliest of: removal/making goods available, invoice issuance, payment receipt, or recipient's book entry. For immovable, assembled, installed, or agent-supplied goods, "made available" means placed at recipient's disposal. Continuous supplies use the expiry of the period covered by successive statements or payments, or otherwise invoice/payment date; specified supplies can be notified as continuous. For reverse charge, time is earliest of receipt, payment, invoice receipt, or debit. Goods on approval are taxed when supply is confirmed or six months after removal. If indeterminate, time is return due date or tax payment date. Act-Rules Bills Wed, 15 Jun 2016 14:23:47 +0530 https://www.taxtmi.com/acts?id=21524