https://www.taxtmi.com/article/detailed?id=7151 Section 12 fixes the time of supply of goods as the earliest of invoice issuance (or last invoice date) and receipt of payment, where receipt means earlier of book entry or bank credit; it allows a supplier option for small excess receipts. Reverse charge for goods uses earliest of receipt of goods, payment, or a statutory period after invoice, with recipient's books as fallback. Vouchers are timed by issue if supply is identifiable, otherwise by redemption; a residuary rule defaults to return filing date or tax payment date. en-us Sun, 25 Dec 2016 19:35:56 +0530 Sun, 25 Dec 2016 19:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7151 Section 12 fixes the time of supply of goods as the earliest of invoice issuance (or last invoice date) and receipt of payment, where receipt means earlier of book entry or bank credit; it allows a supplier option for small excess receipts. Reverse charge for goods uses earliest of receipt of goods, payment, or a statutory period after invoice, with recipient's books as fallback. Vouchers are timed by issue if supply is identifiable, otherwise by redemption; a residuary rule defaults to return filing date or tax payment date. Articles Goods and Services Tax - GST Sun, 25 Dec 2016 19:35:56 +0530 https://www.taxtmi.com/article/detailed?id=7151