Time of supply in GST (Part - 1) || Time of supply in case of goods and services

#lecture_19

#Time of supply


¶ Time of supply in case of supply of goods (section 12)
  • supply of goods in case of forward charge / Normal charge (section 12(2))
 • supply of goods in case of reverse charge mechanism (RCM) (section 12(3))
 • supply by voucher (section 12(4))
 • Residual provisions (section 12(5))


¶ Time of supply in case of supply of services (section 13)
 • supply of services in case of forward charge / Normal charge (section 13(2))
 • supply of services in case of reverse charge mechanism (RCM) (section 13(3))
 • supply by voucher (section 13(4))
 • Residual provisions (section 13(5))









composition scheme Part - 4 (lecture 18) :
Composition scheme Part - 4 || Transi...


composition scheme Part - 3 (lecture 17) :
Procedure under composition scheme ||...


composition scheme Part - 2 (lecture 16) :
Composition scheme Part - 4 || Transi...


Composition scheme Part - 1 (Lecture 15) :
Composition Scheme || Small taxable p...


Levy and collection of tax in GST Part - 2 (lecture 14) :Liability to pay GST and power of gov...


Levy and collection of tax in GST Part - 1 (lecture 13) :
Levy and Collection of Tax in GST || ...


Composite and mixed supply / taxable event and scope of supply party (lecture 12) :
Composite supply and Mixed supply || ...



Taxable event and scope of supply part -2 (lecture 11) : Taxable event and scope of supply || ...



Taxable event and scope of supply (lecture 10) : Taxable event and scope of supply in ...



Administration of GST part 2 (lecture 9) :
Administration of GST Part - 2 || Pow...





Administration of GST part 1 (lecture 8) : Administration of GST part - 1 || Adm...




Implementation of gst in India (lecture 7) : Implementation of GST In India || Ste...




gst meaning and features part-2 (lecture 6):
GST Meaning & features - (Part 2) || ...



gst meaning and features part-1 (lecture 5):  ¶ concept of Gst ||



overview of gst (lecture 4) : What is gst? || overview of gst (good...



Tax structure before & After implementation of GST (lecturer 3 ): Tax structure in India - Before and a...


for direct vs indirect tax (lecture 2) : Types of Taxes || Direct vs Indirect ...




For Meaning, Features & objectives of tax and difference between duty, fee, penalty & tax ( lecture 1 ): Tax structure in India || objectives ...











#Time_of_supply
#Time_of_supply_in_case_of_goods
#Time_of_supply_in_case_of_services
#Time_of_supply_in_forward_charge
#time_of_supply_in_reverse_charge
#supply_by_voucher
#residual_provisions
#section_12_in_CGST_Act
#section_13_in_CGST_Act
#GST
#Bcom_5th_sem
#bcom_mcom_bba_mba
#ca_cs_cma_cwa
#bcom_distance
#hindi
#net_jrf

• #people_blogs
• #time_of_supply_in_gst