https://www.taxtmi.com/circulars?id=65382 The circular explains that the time of supply-whichever is earlier between invoice issuance and receipt of payment-fixes the point of taxation and the due date for GST. Taxpayers must file returns and pay tax by that due date even if payment from customers is pending. Issuance of a Tax Clearance Certificate (TCC) for release of payment by a deducting authority is conditional on timely filing of GST returns and payment of tax by the due date. en-us Tue, 12 May 2020 00:00:00 +0530 Mon, 31 Jan 2022 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65382 The circular explains that the time of supply-whichever is earlier between invoice issuance and receipt of payment-fixes the point of taxation and the due date for GST. Taxpayers must file returns and pay tax by that due date even if payment from customers is pending. Issuance of a Tax Clearance Certificate (TCC) for release of payment by a deducting authority is conditional on timely filing of GST returns and payment of tax by the due date. Circulars GST - States Tue, 12 May 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65382