Q.

In cases of change in rate of tax and amount is credited to the bank account after 4 working days from the date of change in rate of tax, the date of receipt of payment will be

A. Date of book entry or date of bank entry, whichever is earlier
B. Date of bank entry
C. Date of book entry
D. Date of book entry or date of bank entry, whichever is later
Answer» B. Date of bank entry
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Indirect Taxes- GST

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