Time of supply under GST explained!

CA Ritesh , Last updated: 01 May 2021  
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SEC 12. Time of supply of goods (1) The liability to pay CGST / SGST on the goods shall arise at the time of supply as determined in terms of the provisions of this section. (2) The time of supply of goods shall be the earlier of the following dates, namely,- (a) the date of issue of invoi

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CA Ritesh
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Category GST   Report

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