Time of supply fixes the point in time when the _____ arises
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Question 2 of 30
2. Question
1 points
Date of actual issue of invoice/last date of issue of invoice u/s 31.
The above provision apply in relation to determination of
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Question 3 of 30
3. Question
1 points
Mr.Roshan Lal supplies 100 water bottles to Mr.Robin on 01.01.2019 and raises the invoice on 02.01.2019. The payment was credited in his bank account on 02.01.2019 and on the same date it was also entered in the books of account. Determine the time of supply
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Question 4 of 30
4. Question
1 points
Mr.Shubham, a car supplier received an advance of Rs.2,00,000 along with purchase order on 17.07.2018 for supply of Ciaz car and the entry in the books of account was also made on the same date. Car is delivered to the buyer on 01.08.2018 and the invoice was raised on 02.08.2018 . The balance payment of Rs.8,00,000 was received on 05.08.2018. Determine the time of supply ?
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Question 5 of 30
5. Question
1 points
What shall be the time of supply of goods, in respect of supply of vouchers, where the supply is identifiable at the point, the voucher is issued ?
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Question 6 of 30
6. Question
1 points
What shall be the time of supply of goods, in respect of supply of vouchers, where the supply is not identifiable at the point, the voucher is issued ?
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Question 7 of 30
7. Question
1 points
Mr.Robin purchased a voucher of Rs.20,000 on 20.12.2018 from shopper stop Ltd. for purchase of Fossil watch. The watch was purchased on 25.12.2018 by redeeming the said voucher. Determine the time of supply ?
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Question 8 of 30
8. Question
1 points
Sodexo sells food coupons to Arinjay Academy on 10.11.2018, which further gives it to its employee, Mr.Maneet, as a part of the agreed perquisites on 12.11.2018. The coupons can be redeemed for purchase of any food items in the outlets and the validity of voucher is 2 months. The voucher is redeemed by Maneet on 31.12.2018. Determine the time of supply ?
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Question 9 of 30
9. Question
1 points
3)Where it is not possible to determine the time of supply of goods under the provision of section 12(2) or 12(3) or 12(4), the time of supply in such case shall be
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Question 10 of 30
10. Question
1 points
What is the time of supply of goods in case of addition in value by way of interest/late fee/penalty for delayed payment of consideration for goods ?
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Question 11 of 30
11. Question
1 points
What is the time of supply of services, in case supplier is liable to pay tax under forward charge and the invoice is issued by the supplier within the time prescribed u/s 31(2) ?
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Question 12 of 30
12. Question
1 points
What is the time of supply of services in case supplier is liable to pay tax under forward charge and the invoice is not issued by the supplier within the time prescribed u/s 31(2)?
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Question 13 of 30
13. Question
1 points
What is the time of limit for issue of invoice in case of continuous services ?
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Question 14 of 30
14. Question
1 points
What is the time of supply of services in case recipient is liable to pay tax under reverse charge ?
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Question 15 of 30
15. Question
1 points
What is the time of supply in case of services received from an associated enterprise located outside India ?
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Question 16 of 30
16. Question
1 points
What shall be the time of supply of services, in respect of supply of vouchers, where the supply is identifiable at the point, the voucher is issued ?
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Incorrect
Question 17 of 30
17. Question
1 points
What shall be the time of supply of services, in respect of supply of vouchers, where the supply is not identifiable at the point, the voucher is issued ?
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Incorrect
Question 18 of 30
18. Question
1 points
IPC Hotels Ltd. issue vouchers of Rs.20,000 to Krishna Ltd. on 02.08.2018 for stay in Hotel. Krishna Ltd.distributes the aforesaid vouchers to its employee, who will redeem the vouchers in the prescribed time. What shall be the time of supply in such a case ?
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Question 19 of 30
19. Question
1 points
Where it is not possible to determine the time of supply of services under the provision of section 12(2) or 13(3) or 12(4), the time of supply in such case shall be
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Question 20 of 30
20. Question
1 points
What is the time of supply of services in the case of addition in value by way of interest/late fee/penalty for delayed payment of consideration for services ?
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Incorrect
Question 21 of 30
21. Question
1 points
Determine the time of supply of services in case of change in effective rate of tax, based on the following information :
i. Taxable services has been provided before the change in effective rate of tax
ii. Invoice is issued after the change in rate of tax
iii. Payment is received after the change of rate of tax
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Incorrect
Question 22 of 30
22. Question
1 points
Determine the time of supply of services in case of change of effective rate of tax on the following information :
i. Taxable services has been provided before the change in effective rate of tax
ii. Invoice is issued prior to the change in rate of tax
iii. Payment is received after the change in rate of tax
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Incorrect
Question 23 of 30
23. Question
1 points
Determine the time of supply of services in case of change in effective rate of tax based on the following information :
i. Taxable services has been provided after the change in effective rate of tax
ii. Invoice is issued before the change in rate of tax
iii. Payment is received before the change in rate of tax
Correct
Incorrect
Question 24 of 30
24. Question
1 points
Determine the time of supply of services in case of change in effective rate of tax based on the following information :
i. Taxable services has been provided after the change in effective rate of tax
ii. Invoice is issued after the change in rate of tax
iii. Payment is received before the change in rate of tax
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Incorrect
Question 25 of 30
25. Question
1 points
Which rate shall be applicable in case of change in effective rate of tax, given the following information :
i. Taxable services has been provided before the change in effective rate of tax
ii. Invoice is issued after the change in rate of tax
iii. Payment is received after the change in rate of tax
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Incorrect
Question 26 of 30
26. Question
1 points
Which rate shall be applicable in case of change in effective rate of tax, given the following information :
i. Taxable services has been provided before the change in effective rate of tax
ii. Invoice is issued prior to the change in rate of tax
iii. Payment is received after the change in rate of tax
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Incorrect
Question 27 of 30
27. Question
1 points
Which rate shall be applicable in case of change in effective rate of tax given the following information
i. Taxable services has been provided before the change in effective rate of tax
ii. Invoice is issued after the change in rate of tax
iii. Payment is received before the change in rate of tax
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Incorrect
Question 28 of 30
28. Question
1 points
Which rate shall be applicable in case of change in effective rate of tax, given the following information :
i. Taxable services has been provided after the change in effective rate of tax
ii. Invoice is issued prior to the change in rate of tax
iii. Payment is received after the change in rate of tax
Correct
Incorrect
Question 29 of 30
29. Question
1 points
Which rate shall be applicable in case of change in effective rate of tax, given the following information :
i. Taxable services has been provided after the change in effective rate of tax
ii. Invoice is issued before the change in rate of tax
iii. Payment is received before the change in rate of tax
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Incorrect
Question 30 of 30
30. Question
1 points
Which rate shall be applicable in case of change in effective rate of tax, given the following information :
i. Taxable services has been provided after the change in effective rate of tax
ii. Invoice is issued after the change in rate of tax
iii. Payment is received before the change in rate of tax