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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

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

Case Laws     GST

December 21, 2023

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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