GST

In case of supplies in respect of which tax is paid on reverse charge basis, the time of supply of goods shall be the earliest of the following dates, namely-

• The date of receipt of goods
• Date on which payment is made
• The date immediately following thirty days from the date of issue of invoice by the supplier.

When it is not possible to determine the time of supply under any of the above clauses, the time of supply shall be the date of entry in the books of account of recipient.