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Time of supplies

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Defination
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refer to following link :

https://cbic.gov.in/resources//htdocs-cbec/gst/Time%20of%20supply%20in%20GST.pdf;jsessionid=8BE554158A132A0C3FF21706A6B4EBAE

Refer Section 12 for Time of supply of Goods and section 13 for time of supply of service of CGST act 2017
The provision in regard to Time of Supply is prescribed in Section 12 & 13 of CGST Act , it's basically clarify the time of Taxable event when the GST is to be charged


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