https://www.taxtmi.com/acts?id=27395 Time of supply for goods is the earlier of the invoice issue date (or its statutory last date) or the date the supplier receives payment, with supply measured to the extent covered by the invoice or payment and payment deemed as the earlier of book entry or bank credit. For reverse-charge supplies the earliest of receipt of goods, recipient's payment entry or bank debit, or the day after thirty days from supplier's invoice applies, with recipient's books entry as fallback. Voucher supplies are timed to issuance when identifiable or to redemption; additions like interest or late fees are timed to receipt. en-us Fri, 23 Jun 2017 17:49:38 +0530 Tue, 27 Jun 2017 13:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27395 Time of supply for goods is the earlier of the invoice issue date (or its statutory last date) or the date the supplier receives payment, with supply measured to the extent covered by the invoice or payment and payment deemed as the earlier of book entry or bank credit. For reverse-charge supplies the earliest of receipt of goods, recipient's payment entry or bank debit, or the day after thirty days from supplier's invoice applies, with recipient's books entry as fallback. Voucher supplies are timed to issuance when identifiable or to redemption; additions like interest or late fees are timed to receipt. Act-Rules GST - States Fri, 23 Jun 2017 17:49:38 +0530 https://www.taxtmi.com/acts?id=27395