Examine the following independent cases of supply of goods and services, and state in each of the cases, when should a tax invoice be issued by the person making supplies, as per the provisions of the CGST Act, 2017: Mee

CS Executive · Tax Laws · PYQS · December 2018
Examine the following independent cases of supply of goods and services, and state in each of the cases, when should a tax invoice be issued by the person making supplies, as per the provisions of the CGST Act, 2017: Meenakshi Enterprises, Kolkata makes a supply of goods to Dhirani Enterprises, Ghaziabad. The goods were removed from the factory at Kolkata on 3rd September, 2017. Same is received by the buyer on 5th September, 2016.

Answer & Explanation:

As per section 31 (1) of CGST Act, 2017, tax invoice shall be issued before or at the time of (a) removal of goods, where the supply involves movement of goods or (b) delivery of goods or making available thereof to the recipient in any other case. In the given case, the tax invoice for the goods removed on 3rd September 2017 must be issued on or before 3rd September, 2017.

Topics: GST Law

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