Rajdhani Enterprises, a supplier of goods, issued the invoice on 10th July for goods supplied on 1st July. Payment was received in advance on 5th…

CA Intermediate · Taxation · MTP · September 2026
Rajdhani Enterprises, a supplier of goods, issued the invoice on 10th July for goods supplied on 1st July. Payment was received in advance on 5th July and recorded in books on 6th July. Time of supply is:
(A) (a) 5th July
(B) (b) 6th July
(C) (c) 10th July
(D) (d) 1st July

Suggested Answer and Working Notes:

Correct Answer: Option (D)

(d) 1st July

Topics: Paper 3B: Goods and Services Tax

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