Determine by giving brief reason the Time of Supply (TOS) in each of the following independent cases, in accordance with the provisions of section 12 of the CGST Act, 2017, where supply involves movement of goods supplie

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. 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:- No. Time of supply Reasons in brief 1 01.12.2018 Invoice is not issued on or before the date of removal of goods, hence TOS is the date of removal of goods. 2 01.11.2018 TOS is date of issuance of invoice because the invoice is issued prior to the date of removal of goods. 3 04.11.2018 TOS is date of issue of invoice. 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.