https://www.taxtmi.com/acts?id=27291 Time of supply fixes tax liability timing: generally the earlier of invoice issuance (or last invoice date) or receipt of payment as recorded in books or bank; reverse charge supplies use the earliest of goods receipt, recipient's payment entry/bank debit, or the date after a thirty day period post invoice, with the recipient's books as fallback; vouchers use issue date if identifiable or redemption otherwise; where none apply, the return filing date or tax payment date governs; additions like interest or late fees crystallise on receipt. en-us Fri, 23 Jun 2017 16:38:10 +0530 Tue, 25 Jul 2017 10:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27291 Time of supply fixes tax liability timing: generally the earlier of invoice issuance (or last invoice date) or receipt of payment as recorded in books or bank; reverse charge supplies use the earliest of goods receipt, recipient's payment entry/bank debit, or the date after a thirty day period post invoice, with the recipient's books as fallback; vouchers use issue date if identifiable or redemption otherwise; where none apply, the return filing date or tax payment date governs; additions like interest or late fees crystallise on receipt. Act-Rules GST - States Fri, 23 Jun 2017 16:38:10 +0530 https://www.taxtmi.com/acts?id=27291