A an advocate provided legal consultancy services to B for a consideration of ₹50,000 on 14th August, 2023. There was a change in the rate of GST from 20th August, 2023. In this case, if the invoice and the payment for t

CS Executive · Tax Laws · PYQS · December 2023
A an advocate provided legal consultancy services to B for a consideration of ₹50,000 on 14th August, 2023. There was a change in the rate of GST from 20th August, 2023. In this case, if the invoice and the payment for the supply were received after 20th August, 2023, the time of supply shall be :
(A) The date of receipt of payment
(B) The date of issue of invoice
(C) The date of change of rate of tax
(D) (A) or (B) whichever is earlier

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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