Time of supply - Absolute control of the money received in ...

Advance Payment Marks GST Time of Supply, Confirms Authority; Aligns with Legal Provisions on Liability Timing.

March 21, 2021

Case Laws GST AAAR

Time of supply - Absolute control of the money received in advance - The law is crystal clear that once any advance amount is received towards provision of any service that will be treated as the time of supply. We, therefore, opined that the Authority has rightly ruled that the time of receiving of advance payment will be time of supply with reference to discharge of GST liability. - AAAR

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Time of supply - Absolute control of the money received in ...

Advance Payment Marks GST Time of Supply, Confirms Authority; Aligns with Legal Provisions on Liability Timing.

March 21, 2021

Case Laws GST AAAR

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