https://www.taxtmi.com/article/detailed?id=7437 Time of supply establishes when GST liability arises: for goods and services it is generally the earlier of invoice issuance (within prescribed time) or receipt of payment, with specific provisions for small excess payments, reverse charge supplies, voucher transactions, and fallback rules that default to the date of periodic return filing or tax payment; change of tax rate rules fix time of supply by reference to whether invoice or payment occurred before or after the rate change. en-us Mon, 29 May 2017 08:09:11 +0530 Mon, 29 May 2017 08:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7437 Time of supply establishes when GST liability arises: for goods and services it is generally the earlier of invoice issuance (within prescribed time) or receipt of payment, with specific provisions for small excess payments, reverse charge supplies, voucher transactions, and fallback rules that default to the date of periodic return filing or tax payment; change of tax rate rules fix time of supply by reference to whether invoice or payment occurred before or after the rate change. Articles Goods and Services Tax - GST Mon, 29 May 2017 08:09:11 +0530 https://www.taxtmi.com/article/detailed?id=7437