When an unregistered dealer supplied goods to a registered dealer, the time of supply under reverse charge shall be earliest of the:

CS Executive · Tax Laws and Practice · PYQS · June 2019
When an unregistered dealer supplied goods to a registered dealer, the time of supply under reverse charge shall be earliest of the:
(A) date of receipt of goods
(B) date of supply of goods
(C) date of loading of goods in transport
(D) date of intimation of supply of goods

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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