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GST Time of Supply Calculator

Find the GST tax point for goods, services, reverse charge, vouchers and rate-change cases using the CGST Act framework.

●Private by design: dates stay in this browser. This tool applies Sections 12–14; it does not determine place of supply, tax rate, exemption or registration.
Rule basis reviewed 5 October 2026. Read the primary CGST Act source at CBIC →

Frequently asked questions

What is time of supply?

It is the statutory point at which the liability to pay GST arises, determined using Sections 12 and 13 and the special change-in-rate rule in Section 14.

Why does reverse charge use 30 or 60 days after the invoice date?

For reverse-charge goods, one limb is the date immediately following 30 days from the supplier invoice. For reverse-charge services it is the date immediately following 60 days.

Does this calculate the GST rate?

No. Verify HSN/SAC classification and the rate in force for the relevant supply separately.

What happens when the GST rate changes?

Section 14 uses the relationship between supply, invoice and payment dates. The calculator shows the applicable case.

Is this a substitute for a tax professional?

No. Complex transactions or special provisions may require professional advice and a check of the current Act, Rules and notifications.