Section 12 UP GST Act 2017 : Time of supply of goods
Section 12 UP GST Act 2017 [ Section 12 UP GST Act 2017 explains Time of supply of goods and is covered in Chapter IV : Time and Value Of Supply ] Time of supply of goods 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the… Read More »