[2] The time of supply of goods shall be the earlier of the following dates, namely:-
[a] the date of issue of invoice by the supplier or the last date on which he is required, under Section 31, to issue the invoice with respect to the supply; or
[b] the date on which the supplier receives the payment with respect to the supply
IS THE CLAUSE {B} IN EXISTENCE??
No...... actually the point of Tax in .case of supply goods arises only at the time of removable of Goods.
As per Notification 40,66/2017 CT , Registered person (Other than Composition dealer) is not required to pay GST on advance against supply of GOODS
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