as per sec 12,time of supply shall be :
date of issue of invoice by the supplier or the last date on which he is required under sec 31(1) to issue invoice OR date of payment whichever is earlier
my question is
here what is the last date of issue of invoice ????
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time of supply
Replies (1)
as per sec 31(1) of CGST Act ) A registered person supplying taxable goods shall, before or at the time of,—
(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or
(b) delivery of goods or making available thereof to the recipient,
(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or
(b) delivery of goods or making available thereof to the recipient,
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