https://www.taxtmi.com/acts?id=28004 The time of supply is the earlier of invoice issuance (or last statutory invoice date) and receipt of payment, with payment defined as the earlier of book entry or bank credit. Reverse charge supplies use the earliest of goods receipt, recipient's payment entry (or bank debit), or the day after thirty days from supplier's invoice, defaulting to the recipient's book entry if indeterminate. Voucher supplies use issue date if identifiable or redemption date otherwise. If undetermined, the time is the periodical return due date or the tax payment date. Additions like interest or penalties are taxable when received by the supplier. en-us Tue, 27 Jun 2017 11:41:51 +0530 Thu, 06 Jul 2017 11:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28004 The time of supply is the earlier of invoice issuance (or last statutory invoice date) and receipt of payment, with payment defined as the earlier of book entry or bank credit. Reverse charge supplies use the earliest of goods receipt, recipient's payment entry (or bank debit), or the day after thirty days from supplier's invoice, defaulting to the recipient's book entry if indeterminate. Voucher supplies use issue date if identifiable or redemption date otherwise. If undetermined, the time is the periodical return due date or the tax payment date. Additions like interest or penalties are taxable when received by the supplier. Act-Rules GST - States Tue, 27 Jun 2017 11:41:51 +0530 https://www.taxtmi.com/acts?id=28004