CA Inter GST Revision | Time of Supply | TOS in 10 Minutes | CA Karan Satija

Welcome back to the CA Inter GST Revision Series — where every important topic is revised in under 10 minutes! In this video, we cover Time of Supply (TOS) under GST — a high-weightage and scoring topic in the CA Inter exam. Time of Supply decides WHEN a transaction becomes taxable and when the GST liability arises, which is why examiners love testing it through practical problems. Once these rules are clear, this becomes one of the easiest areas to score in. In this quick revision you will understand: - Why Time of Supply matters and when GST liability arises - Time of Supply of GOODS under Section 12 — key rules - Time of Supply of SERVICES under Section 13 — key rules - Time of Supply under Reverse Charge (RCM) - Time of Supply for vouchers and other special cases - Important dates, examples and common exam traps to avoid This series is designed for CA Inter students appearing in the Sept 2026 and Jan 2027 attempts who want fast, exam-focused revision without wasting time. One topic. Ten minutes. Complete clarity. If this helped you revise faster: 👍 LIKE the video 💬 COMMENT "REVISION" and I will share the complete Revision Series playlist link with you 🔔 SUBSCRIBE so you never miss a topic Let's revise smart and score high! #CAInter #GST #TimeOfSupply #TOS #CAKaranSatija Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: #CAInter #GST #TimeOfSupply #TOSGST #CAInterGST #GSTRevision #CAKaranSatija #GSTCAInter #RevisionSeries #CAInterRevision