Section 12 of CGST Act talks about the time of supply:
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12. Time of supply of goods. |
(2) The time of supply of goods shall be the earlier of the following dates, namely:—
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| Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount. |
Naveen Fintech Pvt Ltd
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Gupta Sachdeva & Co. Chartered Accountants
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