Liability |
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Item |
Time of supply is earliest of the following dates: |
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12(2): |
► Date of issue of invoice, if ► Last date for issue of invoice u/s 31 ► Date of receipt of payment |
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12(3): |
► Date of the receipt of goods ► Date of receipt of payment ► Date immediately following 30 days from date of issue of invoice |
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13(2): |
► Date of issue of invoice if within last date u/s 31 & if not, then date of provision of service ► Date of receipt of payment |
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13(3): |
► Date of receipt of payment ► Date immediately following 60 days from date of issue of invoice, where invoice is issued by the supplier ► Date of issue of invoice, where invoice is issued by the recipient |
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► ► ► ► ► |
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Section ► ► ► In |
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Condition |
Time of supply |
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Date |
Date |
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All |
Date |
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Date |
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The ► ► ► ► ► The ► ► Explanation: (a) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (b) (c) sole agent or |
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- Input Tax Credit (16-21)
- Levy & Collection (Sec. 1-11)