Q. Mr. A sold goods to Mr. B. Determine the TOS in accordance with the provisions of Section 12 of the CGST Act, 2017 in case supply involves movement of goods.Date of removal - 1st Oct. 2019 Date of Invoice - 2nd Oct. 2019 Date when goods made available to the recipient - 3rd Oct. 2019 Date of receipt of payment - 15th Nov. 2019 (Solved)