Time of supply under gst (amendment)

As you may know ICAI has posted an amendment on time of supply under GST, which states that

in case of section 12 Time of Supply for all suppliers of goods (except composition supply) is time of issue of invoice without any turnover limit.

Since ICAI IPCC module is not updated i don't understand how to present the answer to the questions.

I'm uploading a question, given on page 5.12 ills 2 if you know how to present the answer please help.

 


Attached File : 2567388 20180924115842 img 20180924 115722 01.jpg downloaded: 243 times
Replies (1)
TOS: October 3rd as date of invoice, as per Notification No. 66/2017-CT dated 15-11-2017. Date of payment is not considered as per the notification.

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