https://www.taxtmi.com/acts?id=26628 Tax liability on goods arises at the time of supply, ordinarily the earlier of invoice issuance (or the last required invoice date) and receipt of payment, with payment treated as the earlier of book entry or bank credit. For reverse charge supplies the earliest of goods receipt, recipient's payment entry or bank debit, or a specified post-invoice period applies, with recipient's books as fallback. Voucher supplies are timed at issue if identifiable, otherwise on redemption. Where none apply, the return filing date or tax payment date determines time of supply; additions like interest are timed to receipt. en-us Wed, 21 Jun 2017 15:06:21 +0530 Sat, 08 Jul 2017 13:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26628 Tax liability on goods arises at the time of supply, ordinarily the earlier of invoice issuance (or the last required invoice date) and receipt of payment, with payment treated as the earlier of book entry or bank credit. For reverse charge supplies the earliest of goods receipt, recipient's payment entry or bank debit, or a specified post-invoice period applies, with recipient's books as fallback. Voucher supplies are timed at issue if identifiable, otherwise on redemption. Where none apply, the return filing date or tax payment date determines time of supply; additions like interest are timed to receipt. Act-Rules GST - States Wed, 21 Jun 2017 15:06:21 +0530 https://www.taxtmi.com/acts?id=26628