Q Ltd, Kanpur supplied goods to R Ltd. of Delhi. The goods were removed on 20.10.2020 and were delivered on 23.10.2020. The invoice was issued on 02.11.2020 and the payment for supply was received on 31.12.2020. What is

CS Executive · Tax Laws · PYQS · June 2021
Q Ltd, Kanpur supplied goods to R Ltd. of Delhi. The goods were removed on 20.10.2020 and were delivered on 23.10.2020. The invoice was issued on 02.11.2020 and the payment for supply was received on 31.12.2020. What is the time of supply?
(A) 31.12.2020
(B) 23.10.2020
(C) 20.10.2020
(D) 02.11.2020

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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