Determine the time of supply in the following transactions: Grocery supplier company issues a voucher only to buy an Electric Fan for ₹ 3,500, on 15th September, 2019.

CS Professional · Advanced Tax Laws · PYQS · June 2021
Determine the time of supply in the following transactions: Grocery supplier company issues a voucher only to buy an Electric Fan for ₹ 3,500, on 15th September, 2019.

Answer & Explanation:

In this case it is an identifiable voucher and hence the date of voucher shall be the time of supply i.e. 15th September, 2019.

Topics: GST - Time of Supply

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