What is the time of supply in the case of reverse charge mechanism ?

CS Executive · Tax Laws · PYQS · June 2021
What is the time of supply in the case of reverse charge mechanism ?
(A) 30 days from the date of invoice
(B) Date of receipt of goods
(C) Date of payment as reflected in the books of recipient
(D) Of all the above, whichever is earlier

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic