May 13, 2024
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What is the time of supply of goods in case of tax payable under reverse charge ?
The time of supply will be the earliest of the following dates:
a) date of receipt of goods; or
b) date on which payment is made; or
c) the date immediately following 30 days from the date of issue of invoice by the supplier.
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datetime-of-supplysupplier30-daysgoodspaymentinvoice