Date of Actual Provision of Service 10.12.2023, Date of Invoice 30.12.2023, Date on which the payment was received 15.12.2023. The time of supply under section 13(2) of CGST will be :

CS Executive · Tax Laws · PYQS · December 2024
Date of Actual Provision of Service 10.12.2023, Date of Invoice 30.12.2023, Date on which the payment was received 15.12.2023. The time of supply under section 13(2) of CGST will be :
(A) 15.12.2023
(B) 10.12.2023
(C) 30.12.2023
(D) 10.01.2024

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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