Question

Which section of cgst act 2017 deals with the determination of time of supply?

Answer 1

CGST Act,2017 covers four sections relating to TIME AND VALUE OF SUPPLY.The GST law has provided separate provisions to determine the time of supply of goods and time of supply of services. Section 12, 13 & 14 of the Central GST Act, 2017 (CGST Act) deals with the provisions related to time of supply and by virtue of Section 20 of the Integrated GST Act, 2017 (IGST Act) these provisions are also applicable for the IGST Act. Section

12- Time of supply of goods Section 13- Time of supply of services Section

14- Change in rate of tax in respect of supply of goods or services Section

15- Value of taxable supply