Time of supply - Stage of payment of GST - ln light of Section ...

GST Payment Timing: Interest on Delayed Payments Defines Supply Date; Issue Debit Note for Additional Value.

December 21, 2023

Case Laws     GST     AAR

Time of supply - Stage of payment of GST - ln light of Section 12(6) of GST is to be paid on the date on which the supplier of goods receives such addition in value through interest on delayed payment of any consideration and a debit note may be issued in this regard under Section 34 of the Act. - AAR

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