*If it is not possible to determine the time of supply, the time of supply shall be the date of entry in the books of account of the recipient.For instance, the ‘Date of Receipt’ for the purchased goods is 01/02/2022, ‘Issue of invoice’ is on 21/02/2019 and ‘date of entry...
This article has been prepared by Varsha Vasante Gowda (Audit Executive) and vetted by CA Akshay Hiregange. The author could be reached at varshav@hiregange.com. Published by Varsha Vasante Gowda (Audit Executive) CategoryGSTReport Other Articles ...