Section 12 of Sikkim GST Act 2017 : Time of supply of goods
Section 12 of Sikkim GST Act 2017 [ Section 12 of Sikkim GST Act 2017 explains Time of supply of goods and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ] [ Enforced with effect from 1-7-2017. ] Time of supply of goods 12. (1) The liability to pay tax on goods shall arise at the time of supply, as… Read More »