Mention the due date/maximum time allowed for the following: Time of supply of goods when : A supplied goods to S on 15th March, 2020 for ₹ 11,800 taxable @ 18% GST. GST rate reduced to 12% on 20th March, 2020. S made pa

As per Section 12 of the Central Goods and Services Tax Act, 2017, Time of supply is Date of issue of invoice or last date of issue of invoice, whichever is earlier. Further Section 14 of the Central Goods and Services Tax Act, 2017 determines time of supply in case of change in GST rates, but as per Notification no 66/2017, Section 14 will not apply for change in GST rate of goods but Time of supply will be determined under Section 12. Here, invoice date is 15th March, 2020. Hence, the time of supply is 15th March, 2020.