Good and services tax

Yami, As per Section.148 power is given to Goverment to relax some provision to some taxpayer/person, on recommendations of GST Councils by way of issue of notifications.

As per Section 12 time of Supply is;
1.date of issue of invoice or last date of issue of invoice as per sec.31
2.date of receipt of payment
whichever is earlier

but by way of notifications, As per power given 148, government relax this provision for all suppliers of Goods (except composition taxpayer and suppliers of service)

So, for suppliers of Goods, time of Supply is
1.date of issue of invoice or
2.last date of issue of invoice as per sec.31
whichever is earlier
No tax on advance receipt...

For other, remain as per section 12..
Payment or invoice ..w/e...

So know..
which .. section we are supposed to apply on goods..

For suppliers of Goods it's Section 12(2)(a) r.w.s.31 (As per notification No. 66/2017 CT dated 15.11.2017)
For others it's Section 12(2) r.w.s.31

So we should. apply 12(2) @ for all goods..
for determining time of supply of goods

YES, 12(2)(a) for Goods.
Bacause Government want to give relief to Goods supplier from payment of tax on advance received for Goods. So, this relaxation is given by this way.