CGST Act

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When does the liability to pay GST arise for supply of goods or services under forward charge?

At the time of goods delivery

At the time of invoice issuance

At the time of payment received

At the time of supply (correct)

In which cases does the liability to pay GST arise under reverse charge?

For all goods

For all services

Specifically notified cases (correct)

For all inter-state transactions

When does the liability to pay GST arise for supply of vouchers exchangeable for goods and services?

At the time of voucher sale

At the time of issuance of the voucher

At the time of redemption of the voucher (correct)

At the time of voucher expiry

When does the liability to pay GST arise in residual cases for supply of goods and services?

At the time of supply Signup and view all the answers

In case of enhancement of value of supply on account of interest, late fee/penalty paid for delay in payment of consideration, when does the liability to pay GST arise?

At the time of original supply Signup and view all the answers

When does the liability to pay GST arise for supply of goods or services under forward charge?

At the time of supply or issuance of invoice, whichever is earlier Signup and view all the answers

When does the liability to pay GST arise for supply of goods or services under reverse charge?

At the time of supply or issuance of invoice, whichever is earlier Signup and view all the answers

When does the liability to pay GST arise for supply of vouchers exchangeable for goods and services?

At the time of issuance of voucher Signup and view all the answers

In case of enhancement of value of supply on account of interest, late fee/penalty paid for delay in payment of consideration, when does the liability to pay GST arise?

At the time of supply or completion of service, whichever is earlier Signup and view all the answers

When does the liability to pay GST arise in residual cases for supply of goods and services?

At the time of supply or completion of service, whichever is earlier Signup and view all the answers

In which cases does the liability to pay GST arise under reverse charge?

When goods or services are supplied by an unregistered dealer to a registered dealer Signup and view all the answers

When does the liability to pay GST arise for supply of vouchers exchangeable for goods and services?

At the time of redemption of the voucher Signup and view all the answers

In case of enhancement of value of supply on account of interest, late fee/penalty paid for delay in payment of consideration, when does the liability to pay GST arise?

At the time of issuance of the invoice for the supply Signup and view all the answers

When does the liability to pay GST arise for supply of goods or services under forward charge?

At the time of issuance of the invoice for the supply Signup and view all the answers

When does the liability to pay GST arise in residual cases for supply of goods and services?

At the time of supply of the goods or services Signup and view all the answers

Signup and view all the answers

CGST Act

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Questions and Answers

When does the liability to pay GST arise for supply of goods or services under forward charge?

In which cases does the liability to pay GST arise under reverse charge?

When does the liability to pay GST arise for supply of vouchers exchangeable for goods and services?

When does the liability to pay GST arise in residual cases for supply of goods and services?

In case of enhancement of value of supply on account of interest, late fee/penalty paid for delay in payment of consideration, when does the liability to pay GST arise?

When does the liability to pay GST arise for supply of goods or services under forward charge?

When does the liability to pay GST arise for supply of goods or services under reverse charge?

When does the liability to pay GST arise for supply of vouchers exchangeable for goods and services?

In case of enhancement of value of supply on account of interest, late fee/penalty paid for delay in payment of consideration, when does the liability to pay GST arise?

When does the liability to pay GST arise in residual cases for supply of goods and services?

In which cases does the liability to pay GST arise under reverse charge?

When does the liability to pay GST arise for supply of vouchers exchangeable for goods and services?

In case of enhancement of value of supply on account of interest, late fee/penalty paid for delay in payment of consideration, when does the liability to pay GST arise?

When does the liability to pay GST arise for supply of goods or services under forward charge?

When does the liability to pay GST arise in residual cases for supply of goods and services?

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