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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 Supply of Goods) or Section 13 (Time of Supply of Services) of the CGST/ SGST Act. Further as per Section 27 of the IGST Act, time of supply of goods and/ or services, made in the course of inter-state trade or commerce, is also to be determined in term .....

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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. Time of supply of goods, shall be the earliest of the following: date of removal of goods by the supplier for supply - where goods are required to be removed date on which goods are placed at the disposal of recipient - where the goods are not requir .....

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