About this document

CH 5 Time of Supply by KAMAL KANT SHARMA is a document available to read on EtoBox.

The document discusses the significance of the time of supply under GST law, which determines when the liability to pay tax arises. It explains the rules for determining the time of supply for goods and services, including cases of advance payments and reverse charge scenarios. Various examples illustrate how to calculate the time of supply based on different circumstances, such as invoice issuance and payment dates.

Author

KAMAL KANT SHARMA

Language

EN