https://www.taxtmi.com/acts?id=29590 Time of supply for goods is the earlier of invoice issuance (or last required invoice date) and payment receipt, with payment deemed the earlier of book entry or bank credit; small excess receipts may be treated as invoiced. Reverse charge supplies use the earliest of goods receipt, recipient's payment entry or debit, or the day after thirty days from supplier's invoice, failing which the recipient's book entry date applies. Vouchers are timed at issue if identifiable or at redemption. If none apply, time is the periodical return date or the tax payment date; additions for interest or penalties are timed when received. en-us Tue, 04 Jul 2017 18:27:56 +0530 Mon, 14 Aug 2017 11:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29590 Time of supply for goods is the earlier of invoice issuance (or last required invoice date) and payment receipt, with payment deemed the earlier of book entry or bank credit; small excess receipts may be treated as invoiced. Reverse charge supplies use the earliest of goods receipt, recipient's payment entry or debit, or the day after thirty days from supplier's invoice, failing which the recipient's book entry date applies. Vouchers are timed at issue if identifiable or at redemption. If none apply, time is the periodical return date or the tax payment date; additions for interest or penalties are timed when received. Act-Rules GST - States Tue, 04 Jul 2017 18:27:56 +0530 https://www.taxtmi.com/acts?id=29590