Section 12 — Time of Supply of Goods
Section 12 CGST Act: Learn when GST liability arises on goods — forward charge, reverse charge & voucher rules explained for CA Inter May 20
Paper 3 — Taxation · Chapter
GST — Place & Time of Supply
CGST Act sections 12–14 — time of supply for goods, services, and changes in tax rates; principles for determining place of supply. Expect 5–7 marks per attempt.
3 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
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2
Section 13 — Time of Supply of Services
Section 13 CGST Act: Time of supply of services explained for CA Inter — forward charge, reverse charge, vouchers & interest rules with exam
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3
Section 14 — Change in Rate of Tax
Section 14 CGST: How to find time of supply when GST rate changes — rules for old vs new rate with supply, invoice & payment date combinatio
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