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Time of supply of goods

Section 12 - Draft-Bills-Reports - TIME AND VALUE OF SUPPLY - Goods and Services Tax - Section 12 - CHAPTER IV TIME AND VALUE OF SUPPLY 12. (1) The liability to pay CGST / SGST on the goods shall arise at the time of supply as determined in terms of .....

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he date on which the goods are made available to the recipient, in a case where the goods are not required to be removed; or (b) the date on which the supplier issues the invoice with respect to the supply; or (c) the date on which the supplier recei .....

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ysically not capable of being moved; or (b) are supplied in assembled or installed form; or (c) are supplied by the supplier to his agent or his principal. Explanation 2.- For the purposes of sub-clause (ii) of clause (a), the expression made availab .....

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oice or, as the case may be, the payment. Explanation 4.- For the purpose of clause (c) of sub-section (2), the date on which the supplier receives the payment shall be the date on which the payment is entered in his books of accounts or the date on .....

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iod to which such successive statements of accounts or successive payments relate. If there are no successive statements of account, the date of issue of the invoice (or any other document) or the date of receipt of payment, whichever is earlier, sha .....

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5) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely- (a) the date of the receipt of goods, or (b) the date on which the payment i .....

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