GSTplus HelpCenter

Search for answers to your questions by entering keywords below, or look through our knowledge base.

When does the liability to charge GST arise in respect of supply of goods?


Section 12 of the MGL provides for time of supply of goods. The time of supply of goods shall be the earliest of the following namely,

  1. The date on which the goods are removed by the supplier, where the supply of goods require removal; or
  2. The date on which the goods are made available where the supply does not require removal; or
  3. The date on which the supplier issues invoices with respect to the supply where the above two situations do not apply; or
  4. The date on which the recipient shows the receipt of the goods in his books of accounts.
Was this article helpful?
0 out of 0 found this helpful