https://www.taxtmi.com/forum/issue?id=119123 Time of supply under RCM is the earliest of: date of receipt of goods, date of payment recorded or debited, or the date immediately following thirty days from the supplier's invoice. In the example, the thirty day post invoice date precedes payment and receipt, and thus constitutes the time of supply. Forum replies note that imports processed through customs are subject to customs taxation mechanics and not domestic RCM timing. en-us Thu, 23 May 2024 11:14:08 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119123 Time of supply under RCM is the earliest of: date of receipt of goods, date of payment recorded or debited, or the date immediately following thirty days from the supplier's invoice. In the example, the thirty day post invoice date precedes payment and receipt, and thus constitutes the time of supply. Forum replies note that imports processed through customs are subject to customs taxation mechanics and not domestic RCM timing. Discussion-Forum GST Thu, 23 May 2024 11:14:08 +0530 https://www.taxtmi.com/forum/issue?id=119123