Time of Supply of Goods – Residual provision - GST Ready Reckoner - GST

..... f goods for supply to the recipient, where the supply involves movement of goods; or Delivery of goods or making available thereof to the recipient, in any other case (in other words movement of goods not involve), [section 31(1)] Example ABC placed order to supply of mobile phone to ZYX, who agrees to supply within 10 days from the date of order. It is a case of supply involving movement of goods. VPL a manufacturer asks hi supporting manufacturer Goodluck to develop a mould for PQR for separat .....

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Time of Supply of Goods Residual provision - GST Ready Reckoner - GST

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..... l be: - Earliest of following dates In a case where a periodical return has to be filed, be the date on which such return is to be filed; or In any other case, be the date on which the tax is paid. Examples: - Example 1:- A supplier of goods has received an amount of ₹1,00,000/- against an invoice of ₹80,000/- on 01.04.2020. the supplier makes a supply against ₹ 20,000/- subsequently but no invoice was issued and no invoice records of adjustment of the said amount appear in boo .....

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Time of Supply of Goods Residual provision - GST Ready Reckoner - GST

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