https://www.taxtmi.com/acts?id=26390 Time of supply of goods arises when tax liability occurs and is typically the earlier of invoice issuance (or its statutory last date) or receipt of payment; for reverse-charge supplies it is the earliest of goods receipt, payment as entered or debited in the recipient's books, or the date after thirty days from supplier's invoice, with the recipient's books entry as fallback. Voucher supplies use voucher issue or redemption dates. If none of these rules apply, the time is the periodic return due date or the date of tax payment. Additions by interest, late fee or penalty are taxable when received. en-us Sat, 17 Jun 2017 16:05:36 +0530 Tue, 20 Jun 2017 12:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26390 Time of supply of goods arises when tax liability occurs and is typically the earlier of invoice issuance (or its statutory last date) or receipt of payment; for reverse-charge supplies it is the earliest of goods receipt, payment as entered or debited in the recipient's books, or the date after thirty days from supplier's invoice, with the recipient's books entry as fallback. Voucher supplies use voucher issue or redemption dates. If none of these rules apply, the time is the periodic return due date or the date of tax payment. Additions by interest, late fee or penalty are taxable when received. Act-Rules GST - States Sat, 17 Jun 2017 16:05:36 +0530 https://www.taxtmi.com/acts?id=26390