Q. Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act,2017 in case supply involves movement of goods. Date of Removal of goods : 03-10-2019 Date of Invoice : 01-10-2019 Date goods made available to recipient : 04-10-2019 Date of receipt of payment : 25-11-2019 (Solved)

1. Date of Removal of goods : 03-10-2019

2. Date of Invoice : 01-10-2019

3. Date goods made available to recipient : 04-10-2019

4. Date of receipt of payment : 25-11-2019

  • b. Date of Invoice : 01-10-2019
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