https://www.taxtmi.com/acts?id=28825 Time of supply for goods arises at the earlier of invoice issuance (or last required invoice date) or receipt of payment, where payment is the earlier of entry in books or bank credit. For reverse charge supplies, time is the earliest of receipt of goods, payment as recorded or debited, or the date after thirty days from the supplier's invoice, with recipient books entry as fallback. Voucher supplies are timed at issue if identifiable or at redemption. Additions like interest or penalty are timed on receipt. en-us Sat, 01 Jul 2017 12:36:52 +0530 Thu, 27 Jul 2017 16:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28825 Time of supply for goods arises at the earlier of invoice issuance (or last required invoice date) or receipt of payment, where payment is the earlier of entry in books or bank credit. For reverse charge supplies, time is the earliest of receipt of goods, payment as recorded or debited, or the date after thirty days from the supplier's invoice, with recipient books entry as fallback. Voucher supplies are timed at issue if identifiable or at redemption. Additions like interest or penalty are timed on receipt. Act-Rules GST - States Sat, 01 Jul 2017 12:36:52 +0530 https://www.taxtmi.com/acts?id=28825