https://www.taxtmi.com/acts?id=30552 The time of supply determines tax liability and is generally the earlier of invoice issue (or last required invoice date) and receipt of payment; a nominal excess receipt may be treated as invoiced at the supplier's option. For reverse charge, timing is the earliest of receipt of goods, recipient's payment entry or bank debit, or the date after a prescribed period from invoice; if indeterminate, recipient's books govern. Voucher supplies are timed at issue if identifiable, otherwise at redemption. If none apply, timing follows the periodical return due date or the date tax is paid. Additions like interest or late fees are timed on receipt. en-us Tue, 25 Jul 2017 18:45:03 +0530 Tue, 25 Jul 2017 18:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30552 The time of supply determines tax liability and is generally the earlier of invoice issue (or last required invoice date) and receipt of payment; a nominal excess receipt may be treated as invoiced at the supplier's option. For reverse charge, timing is the earliest of receipt of goods, recipient's payment entry or bank debit, or the date after a prescribed period from invoice; if indeterminate, recipient's books govern. Voucher supplies are timed at issue if identifiable, otherwise at redemption. If none apply, timing follows the periodical return due date or the date tax is paid. Additions like interest or late fees are timed on receipt. Act-Rules GST - States Tue, 25 Jul 2017 18:45:03 +0530 https://www.taxtmi.com/acts?id=30552