X don’t have money to pay GST how he can get more time?
X sold goods to y in the month of August as per govt rule of GST payable on September. But x not received an amount from y till September, so x don’t have money to pay GST how he can get more time. Y exported same items
Supply involves movement of goods under forward charge system. Time of supply will be earlier of date of issue of invoice or receipt of payment. However, as per legislature retains for itself the exclusive authority to appoint the time of supply by employing the word shall be. so time of supply can not be deferred on the basis of question of fact.