https://www.taxtmi.com/acts?id=28181 Liability to pay tax on goods arises at the time of supply, the earlier of invoice issuance (or latest required issuance) and receipt of payment; supply is measured to the extent of the invoice or payment, and receipt is the earlier of book entry or bank credit. For reverse charge, time of supply is the earliest of receipt of goods, recipient's payment entry or bank debit, or a prescribed period after invoice; vouchers are timed at issuance if identifiable or at redemption; fallback rules assign time to return filing or tax payment, and additions for interest or penalties are timed to receipt. en-us Wed, 28 Jun 2017 11:24:00 +0530 Mon, 10 Jul 2017 10:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28181 Liability to pay tax on goods arises at the time of supply, the earlier of invoice issuance (or latest required issuance) and receipt of payment; supply is measured to the extent of the invoice or payment, and receipt is the earlier of book entry or bank credit. For reverse charge, time of supply is the earliest of receipt of goods, recipient's payment entry or bank debit, or a prescribed period after invoice; vouchers are timed at issuance if identifiable or at redemption; fallback rules assign time to return filing or tax payment, and additions for interest or penalties are timed to receipt. Act-Rules GST - States Wed, 28 Jun 2017 11:24:00 +0530 https://www.taxtmi.com/acts?id=28181