CMA Final Paper 19 Practice Questions - ICMAI CMA Final Paper 19 Indirect Tax Laws And Practice Exam

As per Section 12 of the CGST Act, the time of supply of goods (where forward charge applies) is the:

Date of receipt of payment only Date of removal of goods only Date on which the recipient records the goods in his books Earlier of the date of issue of invoice (or last date it should be issued) and the date of receipt of payment

Correct Answer:

Earlier of the date of issue of invoice (or last date it should be issued) and the date of receipt of payment

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