What is the time of supply of goods, in case of supplier opting for composition levy under section 10 of the CGST Act, 2017?

CS Executive · Tax Laws · PYQS · June 2022
What is the time of supply of goods, in case of supplier opting for composition levy under section 10 of the CGST Act, 2017?
(A) Date of issue of invoice
(B) Date of receipt of consideration by the supplier
(C) Latter of (A) & (B)
(D) Earlier of (A) & (B)

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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