Section 19, The Goods and Services Tax Act, 2009

(1) A supply of goods or services is made on the earlierof the time when– (a) an invoice for the supply is issued by the supplier; (b) any of the consideration for the supply is received; (c) for a supply of goods, the goods are delivered or made available for collection; or (d) for a supply of services, the services are performed. (2) The supply of goods under a hire purchase agreement or finance lease occurs on the date the goods are made available under the agreement or lease. (3) An application of goods or services to a private or exempt use that is treated as a supply of goods or services under subsection (4) of section 6 is treated as being made on the date the goods or services were first applied to such use. (4) Where a progressive or periodic supply is treated under subsection (3) of section 6 as a series of separate supplies made successively, each successive supply is treated as being made on the earliest of– (a) the date on which an invoice for the progressive or periodic payment corresponding to the supply is issued by the supplier, but only if a separate invoice is issued for each supply; (b) the date on which the progressive or periodic payment corresponding to the supply is due; (c) the date on which any of the progressive or periodic payments corresponding to the supply is received; (d) the first day of the period, if any, to which the progressive or periodic payment relates; or 34 35 Time of supply of goods. (e) the first day on which the recipient is able to commence use or enjoyment of the successive part of the supply which corresponds to the supply. (5) Where a person becomes registered or ceases to be registered, for the purpose of working out whether a supply made by the person is a taxable supply or whether an acquisition made by the person gives rise to an entitlement to input tax credits, a supply or acquisition is made when– (a) for a supply of goods, the goods are delivered or made available for collection or where title has transferred; or (b) for a supply of services, the services are performed. (6) Where, because of subsection (5), a supply or acquisition is treated as being made by a person while the person was registered, but the time referred to in subsection (1) occurred before the person became registered, for the purpose of determining in which tax period the person should account for the GST or input tax credit under section 29, the supply or acquisition is treated as being made in the last tax period in which the person is registered. (7) Where, because of subsection (5), a supply or acquisition is treated as being made by a person while the person was registered, but the time referred to in subsection (1) occurred after the person ceased to be registered, for the purpose of determining in which tax period the person should account for the GST or input tax credit under section 29, the supply or acquisition is treated as being made in the last tax period in which the person is registered. (8) Regulations may specify or vary the time at which a particular kind of supply is treated as being made.