Section 12: Time of supply of goods

Q: What does Section 12 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 12 SGST pertains to "Time of supply of goods". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 12 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs time of supply of goods. As verified on 22 May 2026.

Q: Is Section 12 SGST still in force?

Yes, Section 12 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 12 SGST?

धारा 12 SGST is the Devanagari Hindi reference for Section 12 of the The State Goods and Services Tax Act, 2017 (Model). Section 12 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs time of supply of goods. As verified on 22 May 2026.

Q: What is Dhara 12 SGST?

Dhara 12 SGST is the Roman Hindi reference for Section 12 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 12 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs time of supply of goods. As verified on 22 May 2026.

Q: How to cite Section 12 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 12, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), 2017, § 12 (India).

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(1)

The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.

(2)

The time of supply of goods shall be the earlier of the following dates, namely: -

(3)

In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely:-

(4)

In case of supply of vouchers by a supplier, the time of supply shall be-

(5)

Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall-

(6)

The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value.

(1)

The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.

(2)

The time of supply of goods shall be the earlier of the following dates, namely: -

(3)

In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely:-

(4)

In case of supply of vouchers by a supplier, the time of supply shall be-

(5)

Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall-

(6)