{"id":2237,"date":"2019-10-16T12:05:15","date_gmt":"2019-10-16T06:35:15","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2237"},"modified":"2019-10-16T12:05:15","modified_gmt":"2019-10-16T06:35:15","slug":"time-of-supply-under-gst","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/","title":{"rendered":"Time of Supply under GST"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The liability to pay GST arises on the supply of goods or services. As supply involves various elements such as purchase order, shipping of goods, delivery of goods, provision of services, etc.., it is important to know at what time\/event the liability to levy GST on Supply of goods or services arises, which shall be discussed in this article.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2240 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Time-Supply-under-GST.png\" alt=\"Time Supply under GST\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Time-Supply-under-GST.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Time-Supply-under-GST-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Time-Supply-under-GST-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#Time_of_Supply\" title=\"Time of Supply\">Time of Supply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#Time_of_Supply_for_Goods\" title=\"Time of Supply for Goods\">Time of Supply for Goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#Supply_of_Goods_taxable_under_forwarding_charge\" title=\"Supply of Goods taxable under forwarding charge\">Supply of Goods taxable under forwarding charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#Supply_of_Goods_taxable_under_Reverse_charge\" title=\"Supply of Goods taxable under Reverse charge\">Supply of Goods taxable under Reverse charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#Supply_of_vouchers_used_for_payment_of_Goods\" title=\"Supply of vouchers used for payment of Goods\">Supply of vouchers used for payment of Goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#Time_of_Supply_for_Services\" title=\"Time of Supply for Services\">Time of Supply for Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#Supply_of_Services_taxable_under_forwarding_charge\" title=\"Supply of Services taxable under forwarding charge\">Supply of Services taxable under forwarding charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#Supply_of_Services_taxable_under_Reverse_charge\" title=\"Supply of Services taxable under Reverse charge\">Supply of Services taxable under Reverse charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#Supply_of_vouchers_used_for_payment_of_Services\" title=\"Supply of vouchers used for payment of Services\">Supply of vouchers used for payment of Services<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Time_of_Supply\"><\/span><strong>Time of Supply<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Time of supply determines the point of time on which liability to pay <a href=\"https:\/\/aktassociates.com\/blog\/gst-types-igst-cgst-sgst-utgst\/\">CGST and SGST\/UTGST<\/a> (on intra-state supply) and IGST (on Interstate supply) arises. Under the GST Act, separate provisions have been provided to determine the time of supply for Goods and time supply for services.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Time_of_Supply_for_Goods\"><\/span><strong>Time of Supply for Goods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Section 12 of the Goods and Services act determines the Time of Supply of Goods in the following cases<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supply of Goods taxable under forwarding charge<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supply of Goods taxable under Reverse charge<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supply of vouchers used for payment of Goods.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Supply_of_Goods_taxable_under_forwarding_charge\"><\/span><strong>Supply of Goods taxable under forwarding charge<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 12(2) of the GST act, Time of Supply of Goods taxable under forwarding charge shall be the earlier of following dates<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of issue of Invoice or last date to issue invoice under section 31<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\">or<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of payment as recorded in the books of the supplier. <\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\">or<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date on which payment is credited to the bank account of the supplier.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> No GST will be payable on the advance amount received for the supply of Goods.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Supply_of_Goods_taxable_under_Reverse_charge\"><\/span><strong>Supply of Goods taxable under Reverse charge<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 12(3) of the GST act, Time of Supply of Goods taxable under reverse charge shall be earlier of the following dates<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date on which Goods received. <\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\">or<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of payment as recorded in the books of account of the recipient.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\">or<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date on which payment is debited from the bank account of the recipient. <\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\">or<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> day from the date of issuance of the Invoice by the supplier.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> if aforesaid dates are unascertainable, Time of Supply shall be the date of entry of Goods in the books of account of the recipient)<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Supply_of_vouchers_used_for_payment_of_Goods\"><\/span><strong>Supply of vouchers used for payment of Goods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 12(4) of the GST act, Time of Supply of Vouchers used for payment of Goods shall be earlier of the following dates<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of receipt\/issuance of the voucher (if supply is identifiable at the point of time of voucher issue)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00a0 <\/span><span style=\"font-weight: 400;\">or<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date on which voucher is redeemed (if supply is not identifiable at the point of time of voucher issue)<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Time_of_Supply_for_Services\"><\/span><strong>Time of Supply for Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Section 13 of the Goods and Services act determines the Time of Supply for Services in the following cases<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supply of Services taxable under forwarding charge<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supply of Services taxable under Reverse charge<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supply of vouchers used for payment of Services<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Supply_of_Services_taxable_under_forwarding_charge\"><\/span><strong>Supply of Services taxable under forwarding charge<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 13(2) of the <a href=\"https:\/\/aktassociates.com\/blog\/board-resolution-for-registration-under-the-goods-and-services-tax-act\/\">GST act<\/a>, Time of Supply of Services taxable under forwarding charge shall be earlier of the following dates<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of Invoice issue (if invoice issued within the time specified u\/s 31(ie..,30days))<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\">or<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of provision of Service (if the invoice is not issued within the time specified u\/s 31(ie..,30days))<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">or<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of payment as recorded in the books of accounts of the supplier.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">or <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date on which payment is credited to the bank account of the supplier.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> if aforesaid dates are unascertainable, Time of Supply shall be the date of receipt of services in the books of account of the recipient)<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Supply_of_Services_taxable_under_Reverse_charge\"><\/span><strong>Supply of Services taxable under Reverse charge<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 13(3) of the GST act, Time of Supply of Services taxable under reverse charge shall be earlier of the following dates<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of payment as recorded in the books of account of the recipient.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">or <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date on which payment is debited from the bank account of the recipient.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00a0or<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">61<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> day from the date of issuance of the Invoice by the supplier.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> if aforesaid dates are unascertainable, Time of Supply shall be the date of entry of services in the books of account of the recipient)<\/span><\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/gst-return-filling\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1981 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png\" alt=\"GST Return Filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Supply_of_vouchers_used_for_payment_of_Services\"><\/span><strong>Supply of vouchers used for payment of Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 13(4) of the GST act, Time of Supply of Vouchers used for payment of Services shall be earlier of the following dates<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of receipt\/issuance of the voucher (if supply is identifiable at the point of time of voucher issue)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\">\u00a0or<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date on which voucher is redeemed (if supply is not identifiable at the point of time of voucher issue)<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The liability to pay GST arises on the supply of goods or services. As supply involves various elements such as &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Time of Supply under GST\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/#more-2237\">Read more<span class=\"screen-reader-text\">Time of Supply under GST<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2238,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Time of Supply under GST - AKT Associates<\/title>\n<meta name=\"description\" content=\"Time of supply determines the point of time on which liability to pay CGST and SGST\/UTGST (on intra-state supply) and IGST (on Interstate supply) arises.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Time of Supply under GST - 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