Foundations of GST: Time of Supply and Place of Supply

Determining exactly when tax is due and which jurisdiction has the right to tax a transaction is one of the most critical challenges in tax compliance. This text-only course provides a clear, step-by-step breakdown of the rules governing the Time of Supply and Place of Supply.\n\nThrough clear written explanations, practical scenarios, and structured exercises, you will develop a solid understanding of how to apply these rules to goods, services, and modern e-commerce transactions. You will learn to confidently identify tax liabilities and avoid costly compliance errors.\n\nWhat you'll learn:\n- Understand the core definitions and legal foundations of Time of Supply and Place of Supply.\n- Determine the exact point of taxation for both goods and services under various payment rules.\n- Identify the correct tax jurisdiction for domestic transactions and cross-border digital services.\n- Apply special rules for continuous supply, reverse charge mechanisms, and vouchers.\n- Analyze modern e-commerce and marketplace transactions to determine tax placement.\n- Practice solving compliance scenarios through detailed written case studies.\n\nThe course begins with foundational tax concepts and terminology before guiding you through structured lessons on specific goods and services rules. You will progress from basic domestic transactions to complex digital and multi-party supply scenarios.\n\nThis course is designed for beginning tax professionals, accountants, business owners, and students looking for a clear, accessible introduction to these essential tax concepts. No prior advanced tax knowledge is required.\n\nStart reading today to master the essential pillars of transaction tax compliance.