https://www.taxtmi.com/acts?id=30182 Time of supply for goods is the earlier of invoice issuance (or last permitted invoice date) and receipt of payment, with payment deemed when entered in books or credited to bank. For reverse charge supplies the earliest of receipt of goods, payment recorded or debited in recipient's accounts, or the date after thirty days from supplier's invoice applies, with book entry as fallback. Vouchers use issue date if identifiable otherwise redemption date. If none apply, the filing date of periodic returns or the date of tax payment determines time. Additions like interest or late fees are taxable when received by the supplier. en-us Sat, 08 Jul 2017 17:29:38 +0530 Tue, 18 Jul 2017 11:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30182 Time of supply for goods is the earlier of invoice issuance (or last permitted invoice date) and receipt of payment, with payment deemed when entered in books or credited to bank. For reverse charge supplies the earliest of receipt of goods, payment recorded or debited in recipient's accounts, or the date after thirty days from supplier's invoice applies, with book entry as fallback. Vouchers use issue date if identifiable otherwise redemption date. If none apply, the filing date of periodic returns or the date of tax payment determines time. Additions like interest or late fees are taxable when received by the supplier. Act-Rules GST - States Sat, 08 Jul 2017 17:29:38 +0530 https://www.taxtmi.com/acts?id=30182