What is the time of supply of service under reverse charge mechanism ?

CS Executive · Tax Laws · PYQS · June 2021

(A) 60 days from the date of service

(B) 90 days from the date of service

(C) 60 days from the date of invoice and date of payment - whichever is earlier

(D) 90 days from the date of service and date of payment - whichever is earlier

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST