{"id":44661,"date":"2023-08-05T11:37:36","date_gmt":"2023-08-05T06:07:36","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=44661"},"modified":"2024-05-30T18:20:04","modified_gmt":"2024-05-30T12:50:04","slug":"point-of-taxation-under-gst","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/","title":{"rendered":"Understanding the &#8220;Point of Taxation&#8221; under GST: A Key Aspect of Tax Liability"},"content":{"rendered":"<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-44676 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png\" alt=\"Understanding the \" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Through the time of <\/span><span style=\"font-weight: 400;\">Goods and Services Tax (GST)<\/span><span style=\"font-weight: 400;\">, there is huge significant changes have been seen in the way of businesses and individuals pay taxes. One essential concept that every taxpayer should grasp is the <\/span><b>&#8220;Point of Taxation.&#8221;<\/b><span style=\"font-weight: 400;\"> This pivotal aspect determines the moment when the liability to pay GST arises, shaping the calculation of applicable taxes. In this article, we will delve into the concept of the <\/span><b>point of taxation under GST<\/b><span style=\"font-weight: 400;\">, exploring its significance and how it influences tax obligations for goods and services. Whether you&#8217;re a business owner, professional, or simply curious about GST, understanding the point of taxation is crucial for navigating the tax landscape effectively.<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid#555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li><a href=\"#what\"><span style=\"font-weight: 400;\">What is the <\/span>\u201cPoint of Taxation\u201d under GST<span style=\"font-weight: 400;\">?<\/span><\/a><\/li>\n<li><a href=\"#how\"><span style=\"font-weight: 400;\">How to determine the <\/span>Point of taxation under GST?<\/a><\/li>\n<li><a href=\"#when\"><span style=\"font-weight: 400;\">When does the GST Tax Sale point arise?<\/span><\/a><\/li>\n<li><a href=\"#benefits\"><span style=\"font-weight: 400;\">Benefits of <\/span>Point of Taxation under GST<\/a><\/li>\n<li><a href=\"#takeaway\"><span style=\"font-weight: 400;\">Takeaway<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"what\" style=\"text-align: justify;\"><b>What is the \u201cPoint of Taxation\u201d under GST?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Under the Goods and Services Tax (GST) system, the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\"> refers to the point in time when a liability to pay <\/span><span style=\"font-weight: 400;\">tax <\/span><span style=\"font-weight: 400;\">arises. It determines the time at which goods or services are considered to be supplied and becomes the basis for calculating the applicable GST.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In simple terms, the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\"> is the event or occasion that triggers the liability to pay GST. It is crucial because it determines the period for which the GST is applicable, as well as the rate of tax and the person liable to pay it.<\/span><\/p>\n<h2 id=\"how\" style=\"text-align: justify;\"><b>How to determine the Point of taxation under GST?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determining the <\/span><b>point of taxation under the GST<\/b><span style=\"font-weight: 400;\"> system involves considering specific criteria based on the type of supply, whether it&#8217;s goods or services. Here&#8217;s a step-by-step guide on how to determine the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For Goods:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>Date of issue of the invoice:<\/b><span style=\"font-weight: 400;\"> The <\/span><b>point of <\/b><a href=\"https:\/\/www.cagmc.com\/understanding-tonnage-taxation-scheme\/\"><b>taxation<\/b><\/a><span style=\"font-weight: 400;\"> for goods is the earliest of the following dates:<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date when the supplier issues the invoice for the goods, or<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The last date by which the invoice should have been issued.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\"><b>Date of receipt of payment<\/b><span style=\"font-weight: 400;\">: If the invoice is issued before the supply of goods, the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\"> will be the date when the supplier receives payment for the goods.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Date of recipient&#8217;s book entry:<\/b><span style=\"font-weight: 400;\"> If neither the invoice nor the payment has occurred, the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\"> will be the date when the recipient enters the goods in their books of accounts.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For Services:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>Date of issue of the invoice:<\/b><span style=\"font-weight: 400;\"> Similar to goods, the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\"> for services is the earliest of the following dates:<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date when the supplier issues the invoice for the services, or<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The last date by which the invoice should have been issued.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\"><b>Date of receipt of payment:<\/b><span style=\"font-weight: 400;\"> If the invoice is issued before the supply of services, the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\"> will be the date when the supplier receives payment for the services.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Date of recipient&#8217;s book entry:<\/b><span style=\"font-weight: 400;\"> If neither the invoice nor the payment has occurred, the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\"> will be the date when the recipient enters the services in their books of accounts.<\/span><\/li>\n<\/ul>\n<h2 id=\"when\" style=\"text-align: justify;\"><b>When does the GST Tax Sale point arise?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The point at which GST tax sale arises, also known as the point of supply, varies depending on the type of transaction involved. Here are the scenarios that determine when the GST tax sale point arises:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><b>Goods:<\/b><span style=\"font-weight: 400;\"> In the case of goods, the GST tax sale point arises when there is a transfer of title or ownership of the goods. This typically occurs when the goods are delivered to the recipient or when the recipient takes possession of the goods.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Services:<\/b><span style=\"font-weight: 400;\"> For services, the GST tax sale point arises after the provision of services. It is important to note that the completion of services may not necessarily align with the payment or the issuance of an invoice.<\/span><\/li>\n<\/ul>\n<h2 id=\"benefits\" style=\"text-align: justify;\"><b>Benefits of Point of Taxation under GST<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The concept of the POT under the GST system offers several benefits to both taxpayers and the government. Here are some of the key advantages of the <\/span><b>Point of Taxation<\/b> <b>under GST:<\/b><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignnone wp-image-44662 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Screenshot-11.png\" alt=\"\" width=\"1053\" height=\"916\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Screenshot-11.png 1053w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Screenshot-11-300x261.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Screenshot-11-1024x891.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Screenshot-11-615x535.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Screenshot-11-400x348.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Screenshot-11-292x254.png 292w\" sizes=\"(max-width: 1053px) 100vw, 1053px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><b>Clarity and Consistency:<\/b><span style=\"font-weight: 400;\"> The <\/span><b>Point of Taxation<\/b><span style=\"font-weight: 400;\"> rules provide clarity on the timing of tax liability. It establishes a consistent framework for determining when the liability to pay GST arises, ensuring uniformity in tax calculations across different transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Accurate Tax Liability Calculation:<\/b><span style=\"font-weight: 400;\"> By identifying the specific event or milestone that triggers the tax liability, taxpayers can accurately calculate the GST amount payable. This helps in proper compliance with tax regulations and avoids any underpayment or overpayment of taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Certainty for Businesses:<\/b><span style=\"font-weight: 400;\"> The <\/span><b>Point of Taxation<\/b><span style=\"font-weight: 400;\"> rules bring certainty for businesses by clearly defining the point at which they become liable to pay GST. This allows businesses to plan their cash flows, budgeting, and pricing strategies accordingly.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Transparency and Ease of Compliance:<\/b><span style=\"font-weight: 400;\"> Determining the <\/span><b>Point of Taxation<\/b><span style=\"font-weight: 400;\"> helps in maintaining transparency and ensuring ease of <\/span><span style=\"font-weight: 400;\">compliance <\/span><span style=\"font-weight: 400;\">with GST regulations. It enables businesses to correctly charge and collect GST from their customers, avoiding confusion or disputes regarding tax liabilities.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Cash Flow Management:<\/b><span style=\"font-weight: 400;\"> The <\/span><b>Point of Taxation<\/b><span style=\"font-weight: 400;\"> rules help businesses manage their cash flows effectively. By knowing when the <\/span><a href=\"https:\/\/www.cagmc.com\/section-8-tax-liability-on-composite-and-mixed-supplies\/\"><span style=\"font-weight: 400;\">tax liability<\/span><\/a><span style=\"font-weight: 400;\"> arises, businesses can plan their finances and allocate funds for tax payments accordingly.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Avoidance of Double Taxation<\/b><span style=\"font-weight: 400;\">: The <\/span><b>Point of Taxation<\/b><span style=\"font-weight: 400;\"> rules prevent instances of double taxation by clearly establishing the taxable event and the applicable tax rate. This ensures that goods or services are not subjected to GST multiple times during the supply chain.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Reducing Tax Disputes:<\/b><span style=\"font-weight: 400;\"> Clarity regarding the <\/span><b>Point of Taxation<\/b><span style=\"font-weight: 400;\"> reduces the potential for tax disputes between taxpayers and tax authorities. Having clear rules and guidelines minimizes disagreements and provides a common reference point for resolving any issues.<\/span><\/li>\n<\/ul>\n<h2 id=\"takeaway\" style=\"text-align: justify;\"><b>Takeaway<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Through the above-mentioned article, we can say that the concept of the &#8220;<\/span><b>Point of Taxation<\/b><span style=\"font-weight: 400;\">&#8221; plays a crucial role in the GST system. It determines the moment when the liability to pay GST arises for goods or services supplied. By identifying the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\">, taxpayers can accurately calculate their tax obligations and ensure compliance with GST regulations. Understanding the <\/span><b>point of taxation<\/b><span style=\"font-weight: 400;\"> helps businesses and individuals determine the applicable tax rates and the person liable for paying GST. It allows for consistency and clarity in tax calculations, ensuring a streamlined approach to taxation under the GST regime.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Through the time of Goods and Services Tax (GST), there is huge significant changes have been seen in the way [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":44676,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Point of Taxation under GST - Goyal Mangal &amp; Company<\/title>\n<meta name=\"description\" content=\"This article briefly describes that How to determine the Point of taxation under GST, When does the GST Tax Sale point arise?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Point of Taxation under GST - Goyal Mangal &amp; Company\" \/>\n<meta property=\"og:description\" content=\"This article briefly describes that How to determine the Point of taxation under GST, When does the GST Tax Sale point arise?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; Company\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/goyalmangal\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-05T06:07:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-30T12:50:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Rohit Goyal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Rohit Goyal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/\"},\"author\":{\"name\":\"CA Rohit Goyal\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46\"},\"headline\":\"Understanding the &#8220;Point of Taxation&#8221; under GST: A Key Aspect of Tax Liability\",\"datePublished\":\"2023-08-05T06:07:36+00:00\",\"dateModified\":\"2024-05-30T12:50:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/\"},\"wordCount\":1065,\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/\",\"url\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/\",\"name\":\"Point of Taxation under GST - Goyal Mangal &amp; Company\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png\",\"datePublished\":\"2023-08-05T06:07:36+00:00\",\"dateModified\":\"2024-05-30T12:50:04+00:00\",\"description\":\"This article briefly describes that How to determine the Point of taxation under GST, When does the GST Tax Sale point arise?\",\"breadcrumb\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#primaryimage\",\"url\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png\",\"width\":1200,\"height\":630,\"caption\":\"Understanding the \\\"Point of Taxation\\\" under GST: A Key Aspect of Tax Liability\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.cagmc.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Understanding the &#8220;Point of Taxation&#8221; under GST: A Key Aspect of Tax Liability\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"name\":\"Goyal Mangal &amp; Company\",\"description\":\"Best CA Firm in Jaipur\",\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\",\"name\":\"Goyal Mangal & Company\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"width\":673,\"height\":145,\"caption\":\"Goyal Mangal & Company\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/goyalmangal\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46\",\"name\":\"CA Rohit Goyal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g\",\"caption\":\"CA Rohit Goyal\"},\"description\":\"CA Rohit Goyal has experience in multiple spheres including general functions in the field of Auditing, Accounting, and handling Scrutiny Assessments, Taxation Matters along with the specialized functions including Finance, Banking and also handles the field of Stock Audit, Internal Audit and other Various Assignments of Banks.\",\"url\":\"https:\/\/www.cagmc.com\/blog\/author\/rohitgoyal\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Point of Taxation under GST - Goyal Mangal &amp; Company","description":"This article briefly describes that How to determine the Point of taxation under GST, When does the GST Tax Sale point arise?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/","og_locale":"en_US","og_type":"article","og_title":"Point of Taxation under GST - Goyal Mangal &amp; Company","og_description":"This article briefly describes that How to determine the Point of taxation under GST, When does the GST Tax Sale point arise?","og_url":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/","og_site_name":"Goyal Mangal &amp; Company","article_publisher":"https:\/\/www.facebook.com\/goyalmangal","article_published_time":"2023-08-05T06:07:36+00:00","article_modified_time":"2024-05-30T12:50:04+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png","type":"image\/png"}],"author":"CA Rohit Goyal","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Rohit Goyal","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#article","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/"},"author":{"name":"CA Rohit Goyal","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46"},"headline":"Understanding the &#8220;Point of Taxation&#8221; under GST: A Key Aspect of Tax Liability","datePublished":"2023-08-05T06:07:36+00:00","dateModified":"2024-05-30T12:50:04+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/"},"wordCount":1065,"publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png","articleSection":["GST"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/","url":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/","name":"Point of Taxation under GST - Goyal Mangal &amp; Company","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#primaryimage"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png","datePublished":"2023-08-05T06:07:36+00:00","dateModified":"2024-05-30T12:50:04+00:00","description":"This article briefly describes that How to determine the Point of taxation under GST, When does the GST Tax Sale point arise?","breadcrumb":{"@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#primaryimage","url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png","contentUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/07\/Impact-of-GST-on-Startups-in-India-2-1.png","width":1200,"height":630,"caption":"Understanding the \"Point of Taxation\" under GST: A Key Aspect of Tax Liability"},{"@type":"BreadcrumbList","@id":"https:\/\/www.cagmc.com\/blog\/point-of-taxation-under-gst\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cagmc.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Understanding the &#8220;Point of Taxation&#8221; under GST: A Key Aspect of Tax Liability"}]},{"@type":"WebSite","@id":"https:\/\/www.cagmc.com\/blog\/#website","url":"https:\/\/www.cagmc.com\/blog\/","name":"Goyal Mangal &amp; Company","description":"Best CA Firm in Jaipur","publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.cagmc.com\/blog\/#organization","name":"Goyal Mangal & Company","url":"https:\/\/www.cagmc.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","contentUrl":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","width":673,"height":145,"caption":"Goyal Mangal & Company"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/goyalmangal"]},{"@type":"Person","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46","name":"CA Rohit Goyal","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g","caption":"CA Rohit Goyal"},"description":"CA Rohit Goyal has experience in multiple spheres including general functions in the field of Auditing, Accounting, and handling Scrutiny Assessments, Taxation Matters along with the specialized functions including Finance, Banking and also handles the field of Stock Audit, Internal Audit and other Various Assignments of Banks.","url":"https:\/\/www.cagmc.com\/blog\/author\/rohitgoyal\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/44661"}],"collection":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/comments?post=44661"}],"version-history":[{"count":8,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/44661\/revisions"}],"predecessor-version":[{"id":50903,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/44661\/revisions\/50903"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media\/44676"}],"wp:attachment":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media?parent=44661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/categories?post=44661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/tags?post=44661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}