https://www.taxtmi.com/acts?id=23909 Time of supply for goods fixes when GST liability arises by reference to the earlier of invoice-related timing or payment receipt. For reverse charge supplies, the earliest of receipt of goods, payment entry or bank debit, or thirty days after the supplier's invoice governs. If timing cannot otherwise be determined, the return filing date or date of tax payment applies. Additions in value by way of interest, late fee, or penalty are timed to receipt of such additional amount. en-us Mon, 27 Mar 2017 16:57:18 +0530 Thu, 25 Jun 2026 15:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23909 Time of supply for goods fixes when GST liability arises by reference to the earlier of invoice-related timing or payment receipt. For reverse charge supplies, the earliest of receipt of goods, payment entry or bank debit, or thirty days after the supplier's invoice governs. If timing cannot otherwise be determined, the return filing date or date of tax payment applies. Additions in value by way of interest, late fee, or penalty are timed to receipt of such additional amount. Act-Rules GST Mon, 27 Mar 2017 16:57:18 +0530 https://www.taxtmi.com/acts?id=23909