Section 12 of CGST Act, 2017 – Section 12: Time Of Supply Of Good

The Central Goods and Services Tax Act, 2017

CHAPTER IV: TIME AND VALUE OF SUPPLY

Section 12: Time Of Supply Of Goods

(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.

(2) The time of supply of goods shall be the earlier of the following dates, namely:

(a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or
(b) the date on

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Explanation using examples

Imagine a scenario where Mr. A runs an electronics store and sells a television to Mr. B on April 10, 2023. Mr. A issues the invoice on the same day. According to the prov

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Section 12 of CGST Act, 2017 : Section 12: Time Of Supply Of Goods

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Simplified Explanation of The Central Goods and Services Tax Act, 2017 - Section 12

Explanation using examples

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