Time of Supply | CA Inter GST Revision | Jan 27 | CA Karan Satija

Time of Supply - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise time of supply of goods under Section 12 and of services under Section 13 - forward charge, reverse charge, vouchers, the residual clause, interest and penalty, associated enterprises, the link with invoice time limits under Section 31, tax on advances and HAM contracts. 📌 TOPICS COVERED IN THIS VIDEO (11 topics) 1. Time of Supply of Goods under Forward Charge Mechanism [Section 12(2)] 2. Interplay with Section 31 (Time limit for Tax Invoice for Goods) - Movement vs Non-movement, Approval basis 3. Exemption from Tax on Advances for Goods - Notification No. 66/2017 4. Time of Supply of Goods under Reverse Charge Mechanism [Section 12(3)] - Date of receipt, payment, 30 days 5. Time of Supply of Goods - Vouchers [Sec 12(4)] & Residual Clause [Sec 12(5)] 6. Time of Supply of Services under Forward Charge Mechanism [Section 13(2)] 7. Interplay with Section 31 (Time limit for Tax Invoice for Services) - Invoice within 30 days / 45 days 8. Time of Supply of Services under Reverse Charge Mechanism [Section 13(3)] - Date of payment vs 60 days 9. Time of Supply of Services - Associated Enterprises outside India [Proviso to Sec 13(3)] 10. Time of Supply of Services - Vouchers [Sec 13(4)], Residual [Sec 13(5)], Interest/Penalty [Sec 12(6) & 13(6)] 11. Special Cases: Hybrid Annuity Model (HAM) Contracts in Road Construction 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of Time of Supply for Paper 3: Taxation (Section B - GST). 📚 CA INTER GST REVISION SERIES - JAN 2027 Chapter-wise GST revision in 15 videos: Introduction to GST | Supply | Charge (RCM & Composition) | Place of Supply | Exemptions | Time of Supply | Value of Supply | Input Tax Credit | Registration | Tax Invoice, Credit & Debit Notes | Accounts & Records | E-Way Bill | Payment of Tax & TDS | ECO & TCS | Returns 🔔 SUBSCRIBE for the complete series: 👍 Like the video, share it with your CA Inter study group and comment your doubts below. Note: Always read this along with the latest ICAI study material and the amendments applicable to your attempt. Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: