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The liability to pay tax arises at the time of supply, time of supply is determined as per the below provisions: Time of Supply of Goods shall be earlier of the following dates: Date of Invoice - Invoice should be issued either before or at the time of removal of goods Date of receipt of
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About the Author

Manager - Accounts & Taxation

Im a Post graduate in Commerce. At present, Im working in a Private Limited Company as a Manager for Accounts Department and also giving GST consultancy service. I have 19+ years of experience in Accounting, Auditing Taxation. Contact for GST Consultation Return filing Please mail me at: Email: uday.gstguide @ ... Read more


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