Amendment status not verified — confirm the current text below against the official source.
(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. Time of supply of goods. (2) The time of supply of goods shall be the earlier of the following dates, namely: - (a) the date of issue of invoice by the supplier or the last date on which he is required, under 2[***] of section 31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: ------------------------