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    <title>Time of Supply of Goods - Basic [ section 12 of CGST Act ]</title>
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    <description>Time of supply fixes when GST liability arises for goods; section 12 sets rules for supplies under forward charge, reverse charge, real estate promoter transactions, voucher based supplies, a residual provision, and additions to value such as interest or late fees. Invoice issuance timelines interact with these rules and affect when tax becomes payable.</description>
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    <pubDate>Wed, 09 Aug 2017 17:23:00 +0530</pubDate>
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