Which date shall be considered as the date of supply of goods and services?
Which date shall be considered as the date of supply of goods and services?
Chiranjibi Jun. 20, 2018
The time of supply of goods shall be the earlier of the following dates, namely:—
(a) the date of issue of an invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or
(b) the date on which the supplier receives the payment with respect to the supply:
