Aditi Kaur (Practising CA) 24 January 2021
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Pankaj Rawat (GST Practitioner) 27 January 2021
In term of Section 13 (3) of CGST
The date of payment as entered in the books of account of the recipient or the
date on which the payment is debited in his bank account, whichever is earlier.
So yes it's Applicable