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Time of supply of goods

Section 12 - Draft-Bills-Reports - TIME AND VALUE OF SUPPLY - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 12 - CHAPTER IV TIME AND VALUE OF SUPPLY 12. (1) The liability to pay CGST / SGST on .....

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red, under section 28, to issue the invoice with respect to the supply; 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 rup .....

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shall be deemed to have been made to the extent it is covered by the invoice 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 paymen .....

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ll be the earliest of the following dates, namely- (a) the date of the 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 .....

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