Tangible Software Solutions 07.2023 download the new for android

(d) Date of entry in books of receiver 18th May 2021 (a) Date of receipt of goods 15th May 2021

The date on which the payment is debited from his bank account.

The date on which the recipient entered the payment in his books OR.

For clause (b)- the date of payment shall be earlier of.

If it is not possible to determine the time of supply under (a), (b) or (c), the time of supply shall be the date of entry in the books of account of the recipient. (c) the date immediately after THIRTY days from the date of issue of invoice by the supplier (60 days for services). In case of reverse charge, the time of supply shall be the earliest of the following dates. Reverse charge means the liability to pay tax is by the recipient of goods/services instead of the supplier. (c) Date when supplier recorded receipt in books 11th July 2021

(b) Date of receipt of payment 10th July 2021 The date on which the payment is credited to his bank account Example: The date on which he entered the payment in his booksĢ.

For (b)- the date of receipt of payment shall be earlier of-ġ.For (a) and (b)- The supply shall be assumed to have been made to the extent it is covered by the invoice or the payment (as the case may be).If the supplier receives an amount up to Rs.1,000 in excess of the invoice amount, the time of supply for the extra amount shall be the date of issue of invoice (at the option of the supplier).(a) The date of issuing of invoice (or the last day by which invoice should have been issued) The time of supply of goods shall be the earlier of the following dates:

Tangible Software Solutions 07.2023 download the new for android