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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2022]

CHAPTER IV  -  TIME AND VALUE OF SUPPLY
References:

For notified classes of registered persons in whose case liability shall arise on specified date see Notification No. 6/2019 Central Tax (Rate) dated 29 Mar, 2019 and Notification No. 6/2019 Integrated Tax (Rate) dated 29 Mar, 2019
For clarification on export of services under GST see Circular No. 78/2018 Central Tax dated 31 Dec, 2018
For service where location of supplier or location of recipient is outside India see Circular No. 118/2019 Central Tax dated 11 Oct, 2019