GST AAR: advances not time of supply; single tax invoice, receipt vouchers only under s12(2)(a), s31(3)(d), Rules 46/50
Case-Laws
GST
AAR held that, for supplies of goods, time of supply for a registered person not under composition is mandatorily determined under s.12(2)(a) CGST Act, as modified by Notif. 66/2017, i.e., on the earlier of the date of issue of invoice or the last date on which the invoice is required to be issued, and not on the date of receipt of advance. The applicant
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