Q 121. What is time of supply of service in case of tax payable under reverse charge?


Ans. The time of supply will be the earliest of the following dates: a) date of receipt of services; b) date on which payment is made; c) date of receipt of invoice; d) date of  debit  in  the  books  of  accounts  by supplier.   [ As per FAQ on GST published by NACEN ] 160…

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