https://www.taxtmi.com/acts?id=23144 The liability to pay CGST/SGST arises at the time of supply, ordinarily the earlier of invoice issuance (or last invoice date) and payment receipt, with payment treated as the earlier of book entry or bank credit. Under reverse charge the earliest of goods receipt, payment by recipient, or thirty days after invoice determines time, or failing these the recipient's books control. For vouchers the time is issue if identifiable, otherwise redemption. If none apply, time of supply is the return filing date or the date CGST/SGST is paid. en-us Mon, 28 Nov 2016 11:05:39 +0530 Mon, 28 Nov 2016 15:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23144 The liability to pay CGST/SGST arises at the time of supply, ordinarily the earlier of invoice issuance (or last invoice date) and payment receipt, with payment treated as the earlier of book entry or bank credit. Under reverse charge the earliest of goods receipt, payment by recipient, or thirty days after invoice determines time, or failing these the recipient's books control. For vouchers the time is issue if identifiable, otherwise redemption. If none apply, time of supply is the return filing date or the date CGST/SGST is paid. Act-Rules Bill Mon, 28 Nov 2016 11:05:39 +0530 https://www.taxtmi.com/acts?id=23144