https://www.taxtmi.com/acts?id=30355 Liability to pay tax on goods arises at the time of supply, ordinarily the earlier of invoice issuance (or last required invoice date) and receipt of payment, with an option for the supplier to use invoice date for minor excess receipts. For reverse charge supplies the time is the earliest of receipt of goods, payment recorded or debited, or the date after thirty days from invoice; fallback to recipient's books entry applies. Voucher supplies use issue date if identifiable or redemption date otherwise. If time cannot be determined, it is the return filing date for periodic returns or the tax payment date otherwise; additions for interest or penalties crystallise on receipt. en-us Mon, 10 Jul 2017 14:20:13 +0530 Thu, 17 Aug 2017 12:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30355 Liability to pay tax on goods arises at the time of supply, ordinarily the earlier of invoice issuance (or last required invoice date) and receipt of payment, with an option for the supplier to use invoice date for minor excess receipts. For reverse charge supplies the time is the earliest of receipt of goods, payment recorded or debited, or the date after thirty days from invoice; fallback to recipient's books entry applies. Voucher supplies use issue date if identifiable or redemption date otherwise. If time cannot be determined, it is the return filing date for periodic returns or the tax payment date otherwise; additions for interest or penalties crystallise on receipt. Act-Rules GST - States Mon, 10 Jul 2017 14:20:13 +0530 https://www.taxtmi.com/acts?id=30355