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Time of supply of goods.

Section 12 - Kerala SGST - TIME AND VALUE OF SUPPLY - GST - States - 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 accordance with the provisions of this section. (2) The time of supply of goods shall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with .....

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ed 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 payment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is earlier. (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earl .....

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