Time of supply for vouchers: issue date when underlying supply is identifiable, otherwise redemption date governs tax point. Time of supply for vouchers: if the underlying supply of goods or services is identifiable when the voucher is issued, the time of supply is the date of issue; otherwise the time of supply is the date of redemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time of supply for vouchers: issue date when underlying supply is identifiable, otherwise redemption date governs tax point.
Time of supply for vouchers: if the underlying supply of goods or services is identifiable when the voucher is issued, the time of supply is the date of issue; otherwise the time of supply is the date of redemption.
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