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GST: 10 POINT SERIES ON TIME OF SUPPLY OF GOODS

Goods and Services Tax - GST - By: - Puneet Agrawal - Dated:- 5-11-2016 - TIME OF SUPPLY OF GOODS Liability to pay CGST/ SGST on any supply of goods and/ or services shall arises at the time of supply as determined in terms of Section 12 (Time of Sup .....

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s of Section 12 and Section 13 of the CGST/ SGST Act. As mentioned above, there are separate sections dealing with determination of time of supply of goods and time of supply of service . If any transaction involves both supply of goods and supply of .....

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ned based on dominant nature test. Even if actual supply of goods/ services has taken place, there is no liability of payment of GST to the government unless time of supply has occurred. Time of supply may or may not coincide with the actual supply. .....

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ed to be removed (goods are not capable of being moved, goods are supplied in installed/ assembles form, goods are supplied by supplier to his agent/ principle); Date of which invoice is issued; Date on which supplier receives the payment i.e. when t .....

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ich successive statement of accounts or successive payments relate. If no successive statements of account, date of issue of invoice or date of receipt of payment whichever earlier. In case tax is required to be paid under reverse charge, point of su .....

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