https://www.taxtmi.com/article/detailed?id=7911 Time of supply rules determine when GST liability arises, allocating tax responsibility to supplier or recipient depending on Forward Charge or Reverse Charge. For goods under forward charge the earlier of invoice date or payment receipt fixes liability; for services the earlier of invoice or payment fixes liability, with fallbacks to date of provision or accounting. Under reverse charge the recipient's liability arises at the earlier of receipt/payment or a statutory fallback day from invoice. Temporary administrative notifications affect advance payments and certain deferred reverse charge supplies. en-us Thu, 08 Mar 2018 06:55:48 +0530 Thu, 08 Mar 2018 06:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7911 Time of supply rules determine when GST liability arises, allocating tax responsibility to supplier or recipient depending on Forward Charge or Reverse Charge. For goods under forward charge the earlier of invoice date or payment receipt fixes liability; for services the earlier of invoice or payment fixes liability, with fallbacks to date of provision or accounting. Under reverse charge the recipient's liability arises at the earlier of receipt/payment or a statutory fallback day from invoice. Temporary administrative notifications affect advance payments and certain deferred reverse charge supplies. Articles Goods and Services Tax - GST Thu, 08 Mar 2018 06:55:48 +0530 https://www.taxtmi.com/article/detailed?id=7911