https://www.taxtmi.com/acts?id=26930 The provision fixes the Time of Supply of goods as the earlier of invoice issuance (or the last date to issue it) and the date payment is received or recorded, with supply deemed to the extent covered by invoice or payment and receipt defined as entry in books or bank credit. For reverse charge transactions the time is the earliest of goods receipt, recipient's payment entry or debit, or thirty days after the supplier's invoice, with voucher supplies timed to issue or redemption and unresolved cases timed to return filing or tax payment; additions are timed to receipt. en-us Thu, 22 Jun 2017 13:24:46 +0530 Tue, 25 Jul 2017 18:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26930 The provision fixes the Time of Supply of goods as the earlier of invoice issuance (or the last date to issue it) and the date payment is received or recorded, with supply deemed to the extent covered by invoice or payment and receipt defined as entry in books or bank credit. For reverse charge transactions the time is the earliest of goods receipt, recipient's payment entry or debit, or thirty days after the supplier's invoice, with voucher supplies timed to issue or redemption and unresolved cases timed to return filing or tax payment; additions are timed to receipt. Act-Rules GST - States Thu, 22 Jun 2017 13:24:46 +0530 https://www.taxtmi.com/acts?id=26930