GST: Time of Supply and Place of Supply

Module Content

• Time of Supply
  1. Time of issue of invoice for supply
  2. Time of supply of goods (Default Rule)
  3. Time of supply of services (Default Rule)
  4. Time of supply of goods when tax is to be paid on reverse charge basis
  5. Time of supply of services when tax is to be paid on reverse charge basis
  6. Time of supply of services in case of supply by Associated Enterprises located outside India
  7. Time of supply in case of supply of vouchers
  8. Time of supply of goods or services (Residual provisions)
  9. Time of supply of goods or services related to an addition in the value of supply by way of interest, late fees or penalty
• PLACE OF SUPPLY - GST
  1. POS for Imports and Exports (Section 11)
  2. Transactions other than Import or Export (Section 10)
  3. Need for determining the place of supply under the GST law?