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Time of supply of goods.

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....following dates, namely :- (a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply ; or (b) the date on which the supplier receives the payment with respect to the supply : Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in exc....

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Full Text of the Document

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....t of the following dates, namely :- (a) the date of the receipt of goods ; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier ; or (c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by t....