{
    "act_title": "The Goa Goods and Services Tax Act, 2017",
    "act_slug": "the-goa-goods-and-services-tax-act-2017",
    "section_label": "Section",
    "section": {
        "number": "12",
        "title": "12. Time of supply of goods.",
        "chapter": null,
        "content": "(a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or\n(b) the date on which the supplier receives the payment with respect to the supply:\nExplanation 1.\nExplanation 2.\n(a) the date of the receipt of goods; or\n(b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or\n(c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier:\n(a) the date of issue of voucher, if the supply is identifiable at that point; or\n(b) the date of redemption of voucher, in all other cases.\n(a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or\n(b) in any other case, be the date on which the tax is paid.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 11
    },
    "prev_section": "11",
    "next_section": "13"
}