Guide on Time of Supply as per Section 12 of CGST Act, 2017
TIME OF SUPPLY UNDER GST LAW: Guide on Time of Supply as per Section 12 of Central Goods and Services Tax Act, 2017 Time of Supply of Goods Concept of Time of Supply (TOS) GST is levied at the time of supply of goods or services as prescribed under Section 12 – Goods & Section …