Skip to content

Time of Supply – Residuary

Time of Supply – Residuary

Where none of the above provisions are able to satisfactorily answer the time of supply, it is to be determined based on the residuary provision which states that the time of supply is:

(i) where a periodical return has to be filed, the due date prescribed for such return ; or

(ii) in any other case, the date of payment of the tax.


Latest posts by Tina Saha (see all)