Time of supply of goods.

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..... ates, namely:- (a) the date of issue of invoice by the supplier or the last date on which he is required, under 1[****] section 31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated .....

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..... mely:- (a) the date of the receipt of goods; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier: Provided that where .....

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..... ************** NOTES:- 1. Omitted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 before it was read as "sub-section (1) of" 2.  Omitted vide Section 122 of the Finance Act, 2025 dated 29-03-2025 w.e.f. ........... before it was read as,  "(4) In case of supply of vouchers by a supplier, the time of supply shall be- .....

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