Menu
Time of Supply
how to determine the time of supply in the case of vouchers.
Replies (3)
if voucher is for identified supply, date of voucher will be the time of supply,. else date of redemption of voucher
As per section 12(4) CGST Act
In case of supply of vouchers by a supplier, the time of supply shall be-
[a] the date of issue of voucher, if the supply is identifiable at that point; or
[b] the date of redemption of voucher, in all other cases.
In case of supply of vouchers by a supplier, the time of supply shall be-
[a] the date of issue of voucher, if the supply is identifiable at that point; or
[b] the date of redemption of voucher, in all other cases.
1). If the supply is identifiable at the point of issue of Voucher - DATE OF ISSUE OF VOUCHER.
2). If the supply is not identifiable at the point of issue of Voucher - DATE OF REDEMPTION OF VOUCHER..
Refer SECTION 12(4) of CGST Act 2017...
2). If the supply is not identifiable at the point of issue of Voucher - DATE OF REDEMPTION OF VOUCHER..
Refer SECTION 12(4) of CGST Act 2017...
Recent Topics :
Related Topics :
ARTICLESHIP
21 September 2026
CA Article Assistant
KK & Company Chartered Accountant
Pune
CA Inter
View Details
ARTICLESHIP
07 September 2026
CA Articles
Kothari Jain Patil & Chartered Accountants
Pune
CA Inter
View Details
08 September 2026
Semi-Qualified Assitant
Subrahmanyam & Sivudu CA Firm
Hyderabad
CA Inter
View Details
CCI
Pro
CAclubindia
