Section 12 of CGST Act, 2017 : Section 12: Time Of Supply Of Goods
CGST Act, 2017
JavaScript did not load properly
Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.
Explanation using Example
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 provisions of the Central Goods and Services Tax Act, 2017, Section 12, the liability to pay GST on the television arises at the time of supply.
Under Section 12(2), the time of supply would be the earlier of the date of issue of the invoice (April 10, 2023) or the date on which Mr. A re...
Login to access all pages and read more content.
To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.
Update: Discover how KanoonGPT revolutionizes legal research! Watch our demo video on the homepage to see how you can chat with various legal sections using our innovative hybrid AI search. Enjoy free unlimited AI access for a limited time!
Update: Our AI tools are cooking — and they are almost ready to serve! Stay hungry — your invite to the table is coming soon.
Law professionals, listen up! If you're a legal professional looking to get "AI-equipped", do not waste ₹6499 on some flashy AI course you saw in ads. Most of them are glorified scams — yes, we said it.
In fact, any online course, certificate program, diploma in International Law, Technology Law, or whatever-new-hype-they-invent is usually just marketing sugarcoat. Don't let them sell you a PDF or Recorded Content and call it empowerment.
A course designed to truly empower you should be accessible — and preferably, free. That's why KanoonGPT will launch a Free AI 101 for Law Professionals course.
Also, quick reality check: Indians earn in INR ₹₹₹ — why on earth are we paying in Dollars $$$ for AI tools ? 🤨 Something doesn't add up.
In fact, any online course, certificate program, diploma in International Law, Technology Law, or whatever-new-hype-they-invent is usually just marketing sugarcoat. Don't let them sell you a PDF or Recorded Content and call it empowerment.
A course designed to truly empower you should be accessible — and preferably, free. That's why KanoonGPT will launch a Free AI 101 for Law Professionals course.
Also, quick reality check: Indians earn in INR ₹₹₹ — why on earth are we paying in Dollars $$$ for AI tools ? 🤨 Something doesn't add up.
Download Digital Bare Acts on mobile or tablet with "Kanoon Library" app
