Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 4of Section 12 or that of Section 13 of CGST/SGST Act, how will time of supply be determined? https://www.taxtmi.com/acts?id=24377 If the time of supply cannot be determined under the primary timing provisions, the residual rule makes the due date of a required periodical return the time of supply; where no periodical return applies, the time of supply is the date on which CGST/SGST/IGST is actually paid. en-us Mon, 03 Apr 2017 14:51:30 +0530 Mon, 03 Apr 2017 14:51:30 +0530 TaxTMI RSS Generator Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 4of Section 12 or that of Section 13 of CGST/SGST Act, how will time of supply be determined? https://www.taxtmi.com/acts?id=24377 If the time of supply cannot be determined under the primary timing provisions, the residual rule makes the due date of a required periodical return the time of supply; where no periodical return applies, the time of supply is the date on which CGST/SGST/IGST is actually paid. Act-Rules Bills Mon, 03 Apr 2017 14:51:30 +0530 https://www.taxtmi.com/acts?id=24377