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Continuous Supply

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What is the section which relates to continuous supply.
Replies (4)
Section 2(32) and 2(33) of CGST ACT defines these terms
What are the sections which determine payment and time of supply and value of supply
Kindly refer section 12, 13 and 31
For continuous supply :
For Goods : Section 2(32) CGST Act
For Services; Section 2(33) CGST Act
R/w Section 31(4) of CGST Act .

Payment, Time of Supply & Value of Suplyy.

Time of supply of Goods : Section 12 CGST Act , R/w Notification 40/2017, 66/2017 (both CT)
Time Of supply of Services : Section 13 CGST Act

Valuation of Supply : Section 15 of CGST, R/w Valuation Rule.


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