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Time of supply of goods.

Section 12 - Kerala SGST - TIME AND VALUE OF SUPPLY - Kerala Goods and Services Tax Ordinance, 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 in acco .....

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ion 31, 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 rupees in excess o .....

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(a) and (b), supply 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 .....

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time of supply 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 accoun .....

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e of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply. (4) In case of supply of vouchers by a supplier, the time of supply shall be,- (a) the date of .....

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