The code of the date when the GST becomes accountable for the Seller and for the Buyer.

Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Code
Example value
35
Business terms
BT-8-GST
Code lists
Tax date code (UNCL2005 subset)
Rules
Identifier/Error message Flag
BR-CO-03
[BR-CO-03]-Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.
fatal
BR-CL-06
[BR-CL-06]-Value added tax point date code MUST be coded using a restriction of UNTDID 2005.
fatal