Determine (with brief reason) the time of supply of goods in the following cases, where the supply involves movement of goods (in one lot): Case No. Date of removal of goods Date of Invoice Date of Payment 1. 10-06-2018

Time of supply As per Section 12(1) of CGST Act, 2017, the time of supply of goods shall be the earlier of the following dates, namely:- the date of issue of invoice by the supplier or the last date on which he is required to issue invoice under section 31; or the date on which the supplier receives the payment with respect to the supply. However, advance received in respect of supply of goods is not liable to be taxed at the time of receipt vide Notification No. 66/2017 CT dated 15.11.2017. Therefore, the date of payment in respect of supply of goods shall not be relevant for determining the time of supply. Further, Section 31 of the CGST Act provides that a registered person supplying taxable goods shall issue a tax invoice, before or at the time of, removal of goods for supply to the recipient, where the supply involves movement of goods; or delivery of goods or making available thereof to the recipient, in any other case. In view of the above stated legal position, the time of supply of goods in each of the independent cases shall be as tabulated below: Case 1: In this the earliest date is the date of removal of goods [as date of payment is not relevant]. Hence, the time of supply is 10.6.2018 . Case 2: In this case, the earliest is the date of invoice and whereas the removal of goods is much later. The time of supply hence is 20.10.2018 . Case 3: In this case, the date of removal of goods is much before date of invoice and therefore the time of supply is 07.09.2018 . Case 4: Since the date of payment is not relevant for supply of goods and the date of invoice is earlier than the date of removal, the time of supply is 20.11.2018 . Case 5: Since the date of payment is not relevant for supply of goods and the date of invoice is earlier than the date of removal, the time of supply is 22.12.2018 (Bank credit in books of account).