Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 3 · Imposition and Extent of Tax
11A. Time of supply: exceptions to section 11(2) and (3)
Feedback & supportLast amended by an amending law of 2018. 2 amendments in all.
Section 11(2) and (3) does not apply where any subsection herein applies, except to the extent specified in that subsection.
For the purposes of paragraphs 1(1) and (2), 1A(1) and (2) and 2 (in relation to sub‑paragraph (2)(a)(i) of that paragraph) of the First Schedule, the supply is treated as taking place at the time when —
the person making the supply issues an invoice or receives any consideration in respect of it; or
where both events occur, the first of the 2 events occurs,to the extent that the supply is covered by the invoice or consideration.
For the purposes of regulations made under section 19(13)(b) and (c) in respect of tax on a supply of goods or services made to a taxable person that the taxable person may count as the taxable person’s input tax, the supply is treated as taking place at the time when —
the taxable person making the supply issues an invoice or receives any consideration in respect of it; or
where both events occur, the first of the 2 events occurs,to the extent that the supply is covered by the invoice or consideration.
Where there is a supply of goods by virtue only of a transfer or disposal of assets under paragraph 5(1) of the Second Schedule, the supply is treated as taking place —
where the goods are transferred or disposed of as specified in that paragraph for no consideration, when the goods are transferred or disposed of as specified in that paragraph; and
where the goods are transferred or disposed of as specified in that paragraph for a consideration, in accordance with section 11(2) or (3), as the case may be.
Where there is a supply of services by virtue only of paragraph 5(3) of the Second Schedule, the supply is treated as taking place —
where the goods are appropriated to the use mentioned in that paragraph for no consideration, on the last day of the supplier’s prescribed accounting period, or of each such accounting period, in which the goods are used or made available for the use; and
where the goods are appropriated to the use mentioned in that paragraph for a consideration, in accordance with section 11(2) or (3), as the case may be.
If goods (being sent or taken on approval or sale or return or similar terms) are removed before it is known whether a supply will take place, a supply of the goods is treated as taking place 12 months after the removal; except that where the person from whom the goods are removed issues an invoice or receives any consideration in respect of those goods before the expiry of the 12‑month period, a supply of the goods is treated as taking place at the time when —
the invoice is issued or the consideration is received; or
where both events occur, the first of the 2 events occurs.