

McqMate
Q. |
. What is the time of supply of services where the supplier is liable to pay tax under forward charge and the invoice is not issued within prescribed period under section 31(2)? |
A. | Date of issue of invoice |
B. | Date of completion of provision of services |
C. | Date of receipt of payment |
D. | Date of completion of provision of service or date of receipt of payment; whichever is earlier. |
Answer» D. Date of completion of provision of service or date of receipt of payment; whichever is earlier. |
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