Time of Supply of Goods & Services Under GST

CA Deepak Bharti | Last updated: 12 August 2017

A detailed analysis of Section 12 As per Section 12 (1) of Model GST law the liability to pay CGST / SGST on the goods or services shall arise at the time of supply as determined in terms of the provisions of this section. The time of supply of goods shall be the earlier of the following dates

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About the Author

CA Deepak Bharti

Chartered Accountant

CA Deepak Bharti, enrolled as a member of The ICAI in 2013, has attained experience of more than three years in financial advisory, assurance and management consultancy. He has previously worked with Clifford Chance LLP, India in Audit and Assurance Department at a managerial position for over 2 years. Professional Exp ... Read more

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