Time of supply of services

Dear sir,


What is the time of supply of services in case of vouchers?

1. The date of issue of voucher

2. The date of issue of voucher, if the supply is identifiable at that point or the date of redemption of voucher, in all other cases

3. Date of redemption of voucher

4. None of the above

What is the correct answer from above four option ?
Replies (2)
As per Section 12(4) of CGST Act it's , the correct answer is Option 2
option 2 is the answer.

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