When does the liability to charge GST arise in respect of supply of goods?
Question 2
Bill
Time of Supply
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. When does the liability to charge GST arise in respect of supply of goods?
\nAns. Section 12 of the MGL provides for time of supply of goods. The time of supply of goods shall be the earliest of the following namely,
\n (i) the date on which the goods are removed by the supplier, where the supply of goods require removal<\/p>\n
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