https://www.taxtmi.com/acts?id=25533 Time of supply of goods is the point when tax liability arises, generally the earlier of invoice issuance (or the last mandated invoice date) and receipt of payment (earlier of book entry or bank credit). For reverse charge supplies, it is the earliest of receipt of goods, payment entry/debit in recipient's accounts, or the date following thirty days after supplier's invoice; if indeterminate, the recipient's books control. For vouchers it is issue if supply is identifiable, otherwise redemption. If indeterminate, the due date of the periodic return or date of tax payment applies. Additions to value are timed to receipt by the supplier. en-us Mon, 12 Jun 2017 14:08:58 +0530 Thu, 06 Jul 2017 11:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25533 Time of supply of goods is the point when tax liability arises, generally the earlier of invoice issuance (or the last mandated invoice date) and receipt of payment (earlier of book entry or bank credit). For reverse charge supplies, it is the earliest of receipt of goods, payment entry/debit in recipient's accounts, or the date following thirty days after supplier's invoice; if indeterminate, the recipient's books control. For vouchers it is issue if supply is identifiable, otherwise redemption. If indeterminate, the due date of the periodic return or date of tax payment applies. Additions to value are timed to receipt by the supplier. Act-Rules GST - States Mon, 12 Jun 2017 14:08:58 +0530 https://www.taxtmi.com/acts?id=25533