Time of supply

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)
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.

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 .

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