When tax becomes payable on supplies?

When tax becomes payable on supplies?

Section 19 of the Bill answers this question. Tax becomes payable at the earliest time of supply, issuance of tax invoice or when any part of the consideration for a taxable
supply is received. For progressive and periodic supply, sub section (2) of section 19 and clause (xxix) of section 2 of the Bill may be seen. The payable tax is accounted for and paid at the time of filing of return as provided in section 24 of the Bill. VAT Rules will further give details of these processes/procedures.