The time of supply of service in case of reverse charge mechanism is :

CS Executive · Tax Laws · PYQS · June 2024
The time of supply of service in case of reverse charge mechanism is :
(A) Date on which payment is entered in the books of account of the recipient
(B) Date immediately following 60 days from the date of issue of invoice
(C) Date on which the payment is debited in the bank account of recipient
(D) Earlier of (A), (B) or (C)

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Goods and Services Tax (GST)

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