Time of Supply of Goods – Basic [ section 12 of CGST Act ]

Time of Supply of Goods – Basic [ section 12 of CGST Act ]
Time of Supply – GST Ready Reckoner
GST
Time of Supply of Goods – Basic
Time of Supply
In order to calculate and discharge tax liability it is important to know the date when the tax liability arises i.e., the date on which the charging event has occurred. In GST law, it is known as Time of Supply.
GST law has provided separate provisions to determine the time of supply of goods section 12 of CGST 2017, theses provision are a

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