Mr. CAWAS sold goods worth Rs. 30000 to Mr. DAMODAR on 5.8.2018, which were sent on 6.8.2018, the invoice date being 15.8.2019 and the goods were received by Mr. DAMODAR on 5.9.2018. Time of supply is
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Quick Summary
This discussion clarifies the 'time of supply' for goods under Section 12 of the CGST Act 2017. Based on a scenario involving a sale on 5.8.2018, the consensus is that the time of supply is determined by the earliest of the invoice date or the last date the invoice should have been issued. Despite a typo in the original query, the correct time of supply in this case is 15th August 2018, the date of the invoice.