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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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; or (b) the date on which the supplier receives the payment with respect to the supply: PROVIDED that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of .....

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nvoice or, as the case may be, the payment. Explanation 2.- For the purpose of clause (b), 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 which the payment .....

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receipt of goods, or (b) the date on which the payment is made, or (c) the date immediately following thirty days from the date of issue of invoice by the supplier: PROVIDED that where it is not possible to determine the time of supply under clause .....

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