banner_ad

Time of supply

159 views 3 replies
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
Replies (3)
Time of supply will be 15/8/2019 , Date of issue of Invoice as per section 12 of the CGST act 2017
please confirm with others also .
Time of supply of goods is earliest of:
1. Date of issue of invoice
2. Last date on which invoice should have been issued.

So, in your case Time of Supply is 15th August, 2018 (i.e date of invoice)

(In Query date of invoice is written as 15.08.2019,but I think it should be 15.08.2018 and answered accordingly)
Yes , by mistake I have also written date 15/8/2019 , It should be 15/8/2018 , please clarify .


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details