Time of Supply Chapter In Single Video | CA Inter Taxation (GST) Chapter 6 | As Per ICAI New Scheme скачать в хорошем качестве

Time of Supply Chapter In Single Video | CA Inter Taxation (GST) Chapter 6 | As Per ICAI New Scheme

Time of Supply Chapter In Single Video | CA Inter Taxation (GST) Chapter 6 | As Per ICAI New Scheme 🎯For Courses/Books Visit Our Website: https://www.escholars.in/ 🎯For any query feel free to reach out to us on WhatsApp by clicking here👉 https://wa.me/918888880402 In This Video We Will Discuss Time of Supply all Concepts, Examples and Problems for CA Intermediate and CA Intermediate CA Inter Taxation (GST) Chapter 5 (UNIT 1) have been Discussed by Chandan Poddar Sir For CA Intermediate Grooming Education. ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎 𝐁𝐨𝐭𝐡 𝐆𝐫𝐨𝐮𝐩 https://www.escholars.in/p/ca-interme... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎: 𝐆𝐫𝐨𝐮𝐩 𝟏 https://www.escholars.in/p/ca-inter-g... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎: 𝐆𝐫𝐨𝐮𝐩 𝟐 https://www.escholars.in/p/ca-inter-g... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐈𝐧𝐝𝐢𝐯𝐢𝐝𝐮𝐚𝐥 𝐂𝐨𝐮𝐫𝐬𝐞𝐬 https://www.escholars.in/store/ca-int... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐒𝐮𝐠𝐠𝐞𝐬𝐭𝐞𝐝 𝐀𝐧𝐬𝐰𝐞𝐫𝐬 https://www.escholars.in/store/ca-int... ⚫ 𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐨𝐮𝐫 𝐄𝐬𝐜𝐡𝐨𝐥𝐚𝐫𝐬 𝐀𝐈 𝐀𝐩𝐩 https://play.google.com/store/apps/de... Watch Next:- ⬤ Exemptions from GST:-    • Exemptions from GST Complete Chapter | CA ...   ⬤ Introduction & Supply Under GST:-    • Introduction & Supply Under GST Chapter 1|...   ⬤ Charge of GST Chapter In Single Video:-    • Charge of GST Chapter In Single Video | CA...   1. Time of Supply Time of supply means the point in time when goods/services are considered supplied’. When the seller knows the ‘time’, it helps him identify due date for payment of taxes. CGST/SGST or IGST must be paid at the time of supply. Goods and services have a separate basis to identify their time of supply. Let’s understand them in detail. A. Time of Supply of Goods Time of supply of goods is earliest of: 1. Date of issue of invoice 2. Last date on which invoice should have been issued 3. Date of receipt of advance/ payment*. B. Time of Supply for Services Time of supply of services is earliest of: 1. Date of issue of invoice 2. Date of receipt of advance/ payment. 3. Date of provision of services (if invoice is not issued within prescribed period) C. Time of Supply under Reverse Charge In case of reverse charge the time of supply for service receiver is earliest of: 1. Date of payment* 2. 30 days from date of issue of invoice for goods (60 days for services) *w.e.f. 15.11.2017 ‘Date of Payment’ is not applicable for goods and applies only to services. Notification No. 66/2017 – Central Tax 2. Place of supply It is very important to understand the term ‘place of supply’ for determining the right tax to be charged on the invoice. A. Place of Supply of Goods Usually, in case of goods, the place of supply is where the goods are delivered. So, the place of supply of goods is the place where the ownership of goods changes. What if there is no movement of goods. In this case, the place of supply is the location of goods at the time of delivery to the recipient.For example: In case of sales in a supermarket, the place of supply is the supermarket itself. Place of supply in cases where goods that are assembled and installed will be the location where the installation is done. B. Place of Supply for Services Generally, the place of supply of services is the location of the service recipient. In cases where the services are provided to an unregistered dealer and their location is not available the location of service provider will be the place of provision of service. Special provisions have been made to determine the place of supply for the following services: Services related to immovable property Restaurant services Admission to events Transportation of goods and passengers Telecom services Banking, Financial and Insurance services. In case of services related to immovable property, the location of the property is the place of provision of services. CA Intermediate: Grooming education academy is engaged in providing qualitative commerce education to society at concessional prices. We believe in Research, reasoning and result and thus our learners admit our USP of: "Pioneer in developing concepts". We provide the complete tutorials for CA Intermediate. To know about the courses and books that best suits your requirement call at our helpline number: 𝟖𝟖𝟖 𝟖𝟖𝟖 𝟎𝟒𝟎𝟐 𝐕𝐢𝐬𝐢𝐭 𝐎𝐮𝐫 𝐖𝐞𝐛𝐬𝐢𝐭𝐞 to know more about the courses available: https://www.escholars.in/ 𝐉𝐨𝐢𝐧 𝐨𝐮𝐫 𝐭𝐞𝐥𝐞𝐠𝐫𝐚𝐦 𝐜𝐡𝐚𝐧𝐧𝐞𝐥 𝐟𝐨𝐫 𝐝𝐚𝐢𝐥𝐲 𝐮𝐩𝐝𝐚𝐭𝐞𝐬::: https://t.me/CAIntermediateGrooming 𝐅𝐚𝐜𝐞𝐛𝐨𝐨𝐤 𝐏𝐚𝐠𝐞:   / groomingeducationacademy   𝐈𝐧𝐬𝐭𝐚𝐠𝐫𝐚𝐦 𝐏𝐚𝐠𝐞: https://www.instagram.com/groomingedu... 𝐓𝐰𝐢𝐭𝐭𝐞𝐫 𝐏𝐚𝐠𝐞:   / academygrooming   𝐋𝐢𝐧𝐤𝐞𝐝𝐈𝐧 𝐏𝐚𝐠𝐞:   / grooming-education-academy   𝐏𝐢𝐧𝐭𝐞𝐫𝐞𝐬𝐭 𝐏𝐚𝐠𝐞: https://www.pinterest.de/groomingeduc... #CAInter #TimeofSupply #GST #Chapter5 #ChandanPoddar #ICAI