TIME OF SUPPLY

1. Registration under GST
UAE DECREE LAW 8
-VAT
TOPIC-
DATE OF SUPPLY
CA. Archana Jain
Faculty of
ICAI,FICCI,NACIN on
GST

2. ARTICLE 25
ARTICLE
26
Date of Supply (General Provisions ie the point of
time when liability to pay tax would arise.)
Date of Supply in Special Cases
2

3. Article 25 (Date of Supply)
3
Date of supply of goods or services shall be earlier of the
following dates: -
In Case of Goods-
Particulars Date of Supply
When goods were transferred (If
under the supervision of supplier)
Date on which goods were transferred.
When recipient took possession
(when risk and reward transferred)
Date on which recipient took possession
(Eg. “Ex Works”sale of goods.)
When goods are supplied with
assembly and installation
Date on which the assembly or installation
of the goods was completed
When goods are imported under the
Customs Legislation
Date on which goods are imported under
the Customs Legislation
When supply was made on a
returnable basis(Buyer’s Market)
• Date on which the recipient of goods
accepted the supply
• Date no later than (12) months after the
date on which the goods were transferred
• Placed under the recipient of goods
disposal

4. Contd.
4
In Case of Services-
Particulars Date of Supply
When services were completed Date on which services were completed in
full.
Residual Clause: -*
• Date of receipt of payment
• Date on which tax invoice was issued.
* Only applicable when payment received/ Tax Invoice issued before actual
transfer/completion of services.
* When no other date can be determined and Tax Invoice is issued for any reason
, this clause is applicable.

5. 5
When goods transferred under the supervision of
the Supplier - Date of supply is ‘date of such
transfer’.

6. 6
Date in case ‘Ex. Works’ – Date on which Recipient
took possession.

7. 7
In case of Assembly and Installation – Date on which
the complete installation and assembly accepted by
the Recipient

8. 8
Date of Import of goods will be date as per ‘Customs
Legislation’.

9. 9
‘Sale on Approval’ – Date of supply is date on which
goods accepted or a date no later than 12months
from transfer.

10. 10
Date of completion of service is date of supply.

11. 11
Description Applicability Date of Supply
Transfer supervised by
supplier
Goods Transfer of lawful
possession
Supervision by supplier
not required
Goods Collection with lawful
possession
Assembly and installation Goods Completion of assembly
or installation
Import under customs
legislation
Goods As per by customs
legislation
Delivery towards ‘sale on
approval’
Goods Acceptance or 12 months
from delivery
Provision of services Services Completion of service
Receipt of
payment/issuance of tax
Both Actual date
Conclusion

12. Article 26 (Date of Supply in Special Cases)
12
Particulars Date of Supply
1. Supply of goods or services for any
contract that includes periodic
payments or consecutive invoices
Date of supply is the earliest of the
following dates provided that it does not
exceed one year from the date of
provision of such goods and services: -
 Date of issuance of any tax invoice
 Date of payment is due as shown on
the tax invoice
 Date of receipt of payment
2. Where payment is made through
vending machines
Date on which funds are collected from
the machine.
3. Deemed supply of goods or
services
Date of their supply, disposal, change of
usage or Date of deregistration
4. Date of supply of a voucher Date of issuance or supply thereafter.

13. 13
Date on which funds collected from the machine .

14. 14