https://www.taxtmi.com/manuals?id=2451 Time of supply under Section 12(2) is the earliest of invoice issuance (or last date for issuance under section 31), receipt of payment to the extent it covers the supply, entry in books of account, or bank credit date. For regular taxpayers the relevant dates narrow to invoice issuance or the last date for issuance; composition taxpayers and suppliers of specified actionable claims follow general provisions except as modified by notifications. Partial advances or partial invoicing fix the tax point only to the covered portion of supply. en-us Tue, 07 Mar 2023 11:19:00 +0530 Mon, 29 Sep 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2451 Time of supply under Section 12(2) is the earliest of invoice issuance (or last date for issuance under section 31), receipt of payment to the extent it covers the supply, entry in books of account, or bank credit date. For regular taxpayers the relevant dates narrow to invoice issuance or the last date for issuance; composition taxpayers and suppliers of specified actionable claims follow general provisions except as modified by notifications. Partial advances or partial invoicing fix the tax point only to the covered portion of supply. Manuals GST Tue, 07 Mar 2023 11:19:00 +0530 https://www.taxtmi.com/manuals?id=2451