GST

The Compulsory Zero Rating (CZR) rules were introduced in 2011 and require a 15% GST-able transaction to be zero-rated if: The transaction involves land (any interest in land will do); The vendor [...]

The general time of supply rule is set out in section 9(1) of the Goods and Services Act (“the Act”).  This section deems a supply to occur on the earlier of the date of issue of an invoice and [...]