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Time of Supply under GST
Thanks for Visiting our Blog's :๐ Concept of Time of Supply Under GST : Time of supply means the point in time when goods/services are considered supplied’. When the seller knows the ‘time’, it helps him identify due date for payment of taxes. CGST/SGST or IGST must be paid at the time of supply. Goods and services have a separate basis to identify their time of supply. Let’s understand them in detail. For Any Business Related issues Just search Akhil Marden or click on below Link ๐๐๐ https://akhilmarden.wixsite.com/akhil A. Time of Supply of Goods Time of supply of goods is earliest of: 1. Date of issue of invoice 2. Last date on which invoice should have been issued 3. Date of receipt of advance/ payment*. For example: Mr. X sold goods to Mr. Y worth Rs 1,00,000. The invoice was issued on 15th January. The payment was received on 31st January. The goods were supplied on 20th January. *Note: GST is not applicable to ad...
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