GST DAILY – 134

Stay Yourself  Updated  on GST

GST Audit Checklist for Time of supply – 5

👉 Whether Time of supply provisions have been complied as per Section 12 and 13 of the CGST Act?

👉 In case of change in rate of tax in respect of goods or services, whether the time of supply has been determined as per Section 14 of GST Act?

👉 Whether Time of supply is complied for continuous supply of goods/ continuous supply of services should be verified?

👉 Whether Time of supply is complied for Reverse charge?

👉 Whether Time of supply is compiled for goods sent on approval?

👉Others if any specify

Regards 🙏

CA PRADEEP MODI

9433033882