https://www.taxtmi.com/article/detailed?id=7438 The Time of Supply fixes GST liability by reference to invoice or receipt of payment, using the earlier of those events when invoices are timely; late invoicing, reverse charge, vouchers, continuous supplies, additions to supply, and rate changes have specified alternative or fallback dates, and receipt of payment is the earlier of book entry or bank credit. en-us Tue, 30 May 2017 05:59:46 +0530 Tue, 30 May 2017 05:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7438 The Time of Supply fixes GST liability by reference to invoice or receipt of payment, using the earlier of those events when invoices are timely; late invoicing, reverse charge, vouchers, continuous supplies, additions to supply, and rate changes have specified alternative or fallback dates, and receipt of payment is the earlier of book entry or bank credit. Articles Goods and Services Tax - GST Tue, 30 May 2017 05:59:46 +0530 https://www.taxtmi.com/article/detailed?id=7438