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.
Time of supply under this residuary provision is applicable only when the other provisions are found to be inapplicable and not merely when there is some difficulty in determining the facts that are sought for by the relevant provision.