https://www.taxtmi.com/article/detailed?id=7091 Time of supply under GST fixes when CGST and SGST liabilities arise: for goods by earliest of movement, goods made available, invoice issue, payment receipt or book entry, with special rules for continuous supply, approvals and reverse charge; for services by invoice, payment, completion, contractual payment dates or event completion, with fallback to return filing or tax payment dates. Valuation generally uses transaction value, including amounts paid by supplier on recipient's behalf, incidental expenses, royalties, subsidies and post-supply discounts, and applies Comparative, Computed and Residual methods where transaction value cannot be relied on. en-us Fri, 18 Nov 2016 09:06:37 +0530 Fri, 18 Nov 2016 09:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7091 Time of supply under GST fixes when CGST and SGST liabilities arise: for goods by earliest of movement, goods made available, invoice issue, payment receipt or book entry, with special rules for continuous supply, approvals and reverse charge; for services by invoice, payment, completion, contractual payment dates or event completion, with fallback to return filing or tax payment dates. Valuation generally uses transaction value, including amounts paid by supplier on recipient's behalf, incidental expenses, royalties, subsidies and post-supply discounts, and applies Comparative, Computed and Residual methods where transaction value cannot be relied on. Articles Goods and Services Tax - GST Fri, 18 Nov 2016 09:06:37 +0530 https://www.taxtmi.com/article/detailed?id=7091