https://www.taxtmi.com/article/detailed?id=7156 Time of supply of goods is the earlier of the date of issue of the invoice (or the last date to issue it) and the date on which the supplier receives payment; amounts are limited to those covered by the invoice or payment, with an assesse option for a small excess; reverse charge, voucher, and residual rules provide alternative determinative events, and "date of payment" means the earlier of book entry or bank credit/debit. en-us Tue, 27 Dec 2016 15:36:13 +0530 Tue, 27 Dec 2016 15:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7156 Time of supply of goods is the earlier of the date of issue of the invoice (or the last date to issue it) and the date on which the supplier receives payment; amounts are limited to those covered by the invoice or payment, with an assesse option for a small excess; reverse charge, voucher, and residual rules provide alternative determinative events, and "date of payment" means the earlier of book entry or bank credit/debit. Articles Goods and Services Tax - GST Tue, 27 Dec 2016 15:36:13 +0530 https://www.taxtmi.com/article/detailed?id=7156