https://www.taxtmi.com/acts?id=28473 Time of supply of goods is the earlier of invoice issue (or last date for issuing it) and receipt of payment, where receipt is the earlier of entry in books or bank credit; a limited excess receipt may be optionally treated as at invoice date. For reverse charge supplies the earliest of receipt of goods, payment as recorded or bank debit, or the date after the prescribed period from invoice applies, with fallback to recipient's books if indeterminable. Vouchers are timed to issue or redemption, fallback to return filing or payment applies, and additions to value are timed to supplier receipt. en-us Thu, 29 Jun 2017 15:34:19 +0530 Tue, 01 Aug 2017 17:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28473 Time of supply of goods is the earlier of invoice issue (or last date for issuing it) and receipt of payment, where receipt is the earlier of entry in books or bank credit; a limited excess receipt may be optionally treated as at invoice date. For reverse charge supplies the earliest of receipt of goods, payment as recorded or bank debit, or the date after the prescribed period from invoice applies, with fallback to recipient's books if indeterminable. Vouchers are timed to issue or redemption, fallback to return filing or payment applies, and additions to value are timed to supplier receipt. Act-Rules GST - States Thu, 29 Jun 2017 15:34:19 +0530 https://www.taxtmi.com/acts?id=28473