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?