https://www.taxtmi.com/acts?id=23909 The time of supply of goods fixes tax liability and is generally the earlier of invoice issue (or required issue) and receipt of payment, with supply limited to the extent covered by the invoice or payment and payment dated by book entry or bank credit. For reverse charge supplies, time of supply is earliest of receipt of goods, payment recorded or debited, or the date after thirty days from supplier's invoice; fallback to book entry if indeterminate. If none apply, time is the return due date or date tax is paid; additions like interest are timed when received by supplier. en-us Mon, 27 Mar 2017 16:57:18 +0530 Thu, 18 Sep 2025 14:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23909 The time of supply of goods fixes tax liability and is generally the earlier of invoice issue (or required issue) and receipt of payment, with supply limited to the extent covered by the invoice or payment and payment dated by book entry or bank credit. For reverse charge supplies, time of supply is earliest of receipt of goods, payment recorded or debited, or the date after thirty days from supplier's invoice; fallback to book entry if indeterminate. If none apply, time is the return due date or date tax is paid; additions like interest are timed when received by supplier. Act-Rules GST Mon, 27 Mar 2017 16:57:18 +0530 https://www.taxtmi.com/acts?id=23909