https://www.taxtmi.com/manuals?id=2603 Payment of GST is primarily the supplier's obligation, with exceptions under the reverse charge mechanism, e commerce operator liability, and government TDS/TCS requirements; the common portal computes tax based on outward supply declarations. Time of supply rules determine when liability arises, usually the earliest of receipt of payment, invoice issuance, or completion of supply. Taxpayers use electronically maintained E liability, E cash and E credit ledgers on the GSTN dashboard and must pay via electronically generated challans, supporting online payment, electronic reconciliation, and paperless accounting. en-us Sat, 08 Apr 2023 12:39:00 +0530 Fri, 28 Apr 2023 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2603 Payment of GST is primarily the supplier's obligation, with exceptions under the reverse charge mechanism, e commerce operator liability, and government TDS/TCS requirements; the common portal computes tax based on outward supply declarations. Time of supply rules determine when liability arises, usually the earliest of receipt of payment, invoice issuance, or completion of supply. Taxpayers use electronically maintained E liability, E cash and E credit ledgers on the GSTN dashboard and must pay via electronically generated challans, supporting online payment, electronic reconciliation, and paperless accounting. Manuals GST Sat, 08 Apr 2023 12:39:00 +0530 https://www.taxtmi.com/manuals?id=2603