Time of supply

concept of time of supply of goods?
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Quick Summary
This discussion clarifies the crucial concept of the 'time of supply' for goods and services under GST. It highlights that the time of supply is determined by the earlier of the invoice issue date or the due date for invoice issuance. For a deeper understanding, refer to Sections 12 and 13 of the IGST Act.

Date of issue of invoice or due date of issue of invoice whichever is earlier
Read section 12 and 13 of IGST act

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