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  3. Time of Supply

Articles in this section

  • What is time of supply?
  • When does the liability to charge GST arise in respect of supply of goods?
  • What is time of supply of continuous supply of goods?
  • What is time of supply of goods sent on approval basis?
  • Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 5 or 6 of Section 12 or that of Section 13 of MGL, how will time of supply be determined?
  • When does the liability to pay GST arise in respect of supply of services?
  • What is time of supply of service when invoice is not issued within prescribed period?
  • What is time of supply of service when invoice is issued within prescribed period?
  • What does “date of receipt of payment” mean?
  • Suppose, invoice is not issued and date of payment or date of completion of provision of service are also not ascertainable, what will be the time of supply?
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What is time of supply of service when invoice is issued within prescribed period?

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GSTplus
Updated September 24, 2016 05:00
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The time of supply of service in such cases shall be the earliest of the following:

  1. Date of issue of invoice; or
  2. The date of receipt of payment.
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