https://www.taxtmi.com/acts?id=25771 The time of supply for goods is generally the earlier of invoice issuance (or last permissible invoice date) and receipt of payment, with invoice coverage and receipt entry rules clarifying scope. For reverse charge supplies the earliest of receipt, recorded payment, or the date after thirty days from invoice controls, with recipient book entry as fallback. Voucher supplies use issue date if identifiable or redemption date otherwise. If time cannot be determined, the taxable moment is the return filing date for periodic filers or the date of tax payment; additions like interest or penalties are taxable when received. en-us Sat, 17 Jun 2017 11:11:32 +0530 Fri, 28 Jul 2017 14:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25771 The time of supply for goods is generally the earlier of invoice issuance (or last permissible invoice date) and receipt of payment, with invoice coverage and receipt entry rules clarifying scope. For reverse charge supplies the earliest of receipt, recorded payment, or the date after thirty days from invoice controls, with recipient book entry as fallback. Voucher supplies use issue date if identifiable or redemption date otherwise. If time cannot be determined, the taxable moment is the return filing date for periodic filers or the date of tax payment; additions like interest or penalties are taxable when received. Act-Rules GST - States Sat, 17 Jun 2017 11:11:32 +0530 https://www.taxtmi.com/acts?id=25771