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Time of supply of goods

Section 12 - Uttar Pradesh SGST - TIME AND VALUE OF SUPPLY - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 12 - CHAPTER IV TIME AND VALUE OF SUPPLY 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined .....

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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 rupees in excess of the amount indi .....

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ply 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 purposes of clause (b), the date on which the supplier receives the payment shall be the date on which the p .....

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shall be the earliest of the following dates, namely:- (a) the date of the receipt of goods; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is .....

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