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

CHAPTER IV  -  TIME AND VALUE OF SUPPLY
References:

For clarification on certain issues under GST laws see Circular No. 47/2018 Central Tax dated 8 Jun, 2018
For clarification on certain issues of the CGST Act rate of tax in case of debit note/credit notes issued under section 142(2) of the CGST Act ;applicability of central tax valuation methodology in case of TCS under income tax Act and definition related to GST see Notification No. 50/2018 Central Tax dated 13 Sep, 2018 and Circular No. 76/2018 Central Tax dated 31 Dec, 2018
For Clarification on various doubts related to treatment of sales promotion schemes under GST see Circular No. 92/2019 Central Tax dated 7 Mar, 2019
For clarification regarding application of GST on additional / penal interest see Circular No. 102/2019 Central Tax dated 28 Jun, 2019