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    <title>Suppose, part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply?</title>
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    <description>The time of supply for a transaction does not extend to the full supply when only part payment or a part invoice exists; the supply deemed rule recognises the supply only to the extent covered by that invoice or part payment, so the tax point and related obligations arise proportionately with each covered portion.</description>
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      <description>The time of supply for a transaction does not extend to the full supply when only part payment or a part invoice exists; the supply deemed rule recognises the supply only to the extent covered by that invoice or part payment, so the tax point and related obligations arise proportionately with each covered portion.</description>
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