CH.
3 TIME, PLACE AND VALUE OF SUPPLY
Practical problems
Q.1) Find the time of supply in following cases:
Sr. No. Date of Removal Date of invoice Date of
receipt of
payment
1 01-01-2025 09-01-2025 25-01-2025
2 23-01-2025 01-01-2025 05-01-2025
3 14-01-2025 14-01-2025 11-01-2025
4 15-02-2025 17-02-2025 23-02-2025
5 20-02-2025 19-02-2025 25-02-2025
6 15-03-2025 16-03-2025 05-03-2025
Q.2) Find the time of supply in following cases:
Sr. no. Date of removal Date of invoice Date of receipt
of payment
1 17-01-2025 15-01-2025 25-01-2025
2 18-12-2024 18-12-2024 05-12-2024
3 01-12-2025 02-12-2024 06-01-2025
4 30-11-2024 22-12-2024 25-12-2024
5 17-02-2025 14-02-2025 16-03-2025
6 14-11-2024 11-11-2024 25-12-2024
Q.3) Find the time of supply in following cases as per the provisions of CGST Act,
2017.
Sr. no. Date on which Date of invoice Date of receipt
goods are made of payment
available
1 17-11-2024 20-11-2024 18-11-2024
2 15-01-2025 14-01-2025 29-01-2025
3 18-10-2024 01-10-2024 10-10-2024
4 07-12-2024 14-12-2024 20-12-2024
5 24-01-2025 30-01-2025 18-01-2025
6 17-02-2025 21-02-2025 25-02-2025
Q.4) From the following transactions related to continuous supply of goods, find
out the time of supply for each of the case.
Sr. no. Date of invoice Date of statement Date of receipt
of accounts of payment
1 30-11-2024 05-12-2024 01-12-2024
2 05-11-2024 05-11-2024 04-11-2024
3 20-12-2024 19-12-2024 22-12-2024
4 25-02-2025 22-02-2025 27-02-2025
5 22-01-2025 19-01-2025 15-01-2025
6 10-12-2024 15-12-2024 11-12-2024
Q.5) (Time of supply in case of continuous supply of goods)
[Link] Date of invoice Date of Date of receipt
statement of of payment
accounts
1 15-11-2024 06-11-2024 10-11-2024
2 04-10-2024 04-11-2024 06-10-2024
3 16-12-2024 20-12-2024 28-12-2024
4 26-10-2024 25-01-2025 25-01-2025
5 15-12-2024 11-12-2024 12-01-2025
6 22-10-2024 25-11-2024 12-11-2024
7 16-12-2024 06-12-2024 10-12-2024
Q.6) Find the time of supply in supply of Goods on Approval Basis:
Sr. no. Date of Date of Acceptance Date of
removal invoice by recipient receipt of
payment
1 15-11-2024 20-11-2024 25-11-2024 30-11-2024
2 20-11-2024 20-11-2024 21-12-2024 17-11-2024
3 25-12-2024 20-02-2025 15-02-2025 16-02-2025
4 06-11-2024 30-08-2025 25-08-2025 31-08-2025
5 06-01-2025 08-07-2025 07-07-2025 07-08-2025
6 17-02-2025 14-02-2025 20-02-2025 25-02-2025
Q.7) (Supply of goods on approval basis)
[Link] Date of removal Date of Acceptance Date of
invoice by recipient receipt of
payment
1 12-12-2024 16-07-2025 30-05-2025 25-07-2025
2 15-12-2024 13-03-2025 26-02-2025 22-02-2025
3 16-12-2024 19-06-2025 16-05-2025 20-06-2025
4 20-12-2024 13-03-2025 20-02-2025 20-06-2025
5 21-12-2024 25-06-2025 20-06-2025 20-06-2025
6 25-12-2024 11-03-2025 20-03-2025 21-03-2025
Q.8) Determine time of supply in following independent cases under RCM-
Date of debit of Date of invoice Date of receipt Date of receipt
payment in bank of goods of payment
account
30 -11-2024 20-12-2024 16-11-2024 29-11-2024
15-02-2024 14-02-2025 15-02-2025 14-02-2025
14-02-2024 24-08-2025 30-08-2025 15-02-2025
31-08-2024 06-05-2025 24-08-2025 30-08-2025
05-08-2024 06-07-2025 06-07-2025 06-08-2025
20-10-2024 16-10-2024 02-07-2024 19-10-2024
Q.9) Determine the time supply in the following different scenarios, where the
recipient is liable to pay tax under reverse charge mechanism:
Date of invoice Date of receipt Date of payment Date of debit of
of goods in books payment in bank
account
01-10-2024 05-10-2024 10-10-2024 12-10-2024
05-11-2024 15-10-2024 10-10-2024 12-10-2024
03-10-2024 15-10-2024 12-10-2024 10-10-2024
08-11-2024 15-10-2024 18-11-2024 20-11-2024
TIME OF SUPPLY OF SERVICES
Q.10) Determine time of supply services in following independent cases:
Sr. no. Date of provision Date of invoice Date of
of service payment
1 20-10-2024 25-10-2024 26-10-2024
2 25-10-2024 20-10-2024 30-10-2024
3 21-10-2024 25-10-2024 16-10-2024
4 30-10-2024 20-10-2024 25-11-2024
5 12-10-2024 12-11-2024 15-11-2024
6 30-10-2024 20-12-2024 21-11-2024
Q.11) Determine time of supply services in following independent cases (Normal
case)-
[Link] Date of provision Time of invoice Date of payment
of service
1 16-09-2024 05-10-2024 06-10-2024
2 06-10-2024 05-11-2024 21-12-2024
3 23-10-2024 26-11-2024 30-11-2024
4 06-10-2024 16-10-2024 01-10-2024
5 08-10-2024 10-11-2024 16-11-2024
6 12-10-2024 10-11-2024 12-11-2024
7 15-10-2024 10-11-2024 19-11-2024
Q.12) Determine the time of supply of service in following cases, assuming GST
provisions regarding RCM-
Sr. no. Date of provision Date of invoice Date of
of service payment
1 20-10-2024 25-10-2024 26-10-2024
2 25-10-2024 20-10-2024 30-10-2024
3 21-10-2024 25-10-2024 26-10-2024
4 30-10-2024 20-10-2024 25-11-2024
5 12-10-2024 12-11-2024 15-01-2024
6 20-10-2024 08-12-2024 09-11-2024
Q.13) Determine the time of supply in following cases, assuming GST provisions
regarding RCM-
Sr. no. Date of Date of Date of Date of debit
provision of invoice payment in bank
service account
1 20-10-2024 25-10-2024 26-10-2024 25-10-2024
2 25-10-2024 20-10-2024 30-10-2024 31-10-2024
3 21-10-2024 25-10-2024 26-10-2024 28-10-2024
4 30-10-2024 20-10-2024 25-11-2024 23-10-2024
5 12-10-2024 12-11-2024 15-01-2025 14-01-2025
6 20-10-2024 08-12-2024 09-11-2024 12-11-2024
Q.14) Determine time of supply for the service as per provisions of GST in the
following independent cases under RCM-
[Link] Date of Date of Date of entry Date of debit
invoice provision of of payment in bank
services account
1 16-11-2024 26-11-2024 16-01-2025 11-01-2025
2 16-11-2024 13-11-2024 11-01-2025 10-01-2025
3 16-02-2025 12-02-2025 11-02-2025 17-02-2025
4 26-01-2025 27-12-2024 27-02-2025 26-02-2025
5 04-02-2025 03-02-2025 03-04-2025 02-04-2025
Q.15) Determine the time of supply in the following cases. The rate of GST has
been increased to 28% w.e.f. 01/05/2025, before this, the rate of tax was 18%.
Sr. no. Date of supply Date of Date of Value of
of service invoice payment service
(Rs.)
1 12-04-2024 02-05-2024 05-04-2024 50,000
2 12-04-2024 20-04-2024 06-05-2024 1,00,000
3 12-04-2024 05-05-2024 07-05-2024 1,50,000
4 12-04-2024 08-05-2024 04-05-2024 2,00,000
5 14-05-2024 12-04-2024 28-05-2024 2,50,000
6 14-05-2024 29-05-2024 10-04-2024 3,00,000
7 14-05-2024 18-04-2024 20-04-2024 3,50,000
8 14-05-2024 25-04-2024 21-04-2024 4,00,000
Q.16) Determine the time of supply in the following cases. The rate of GST has
been decreased to 5% w.e.f. 20/06/2025, prior to that the rate of tax was 28%.
Sr. No. Date of Date of Date of Value of
supply of invoice payment service (Rs.)
service
1 25-06-2024 02-06-2024 04-06-2024 6,00,000
2 25-06-2024 05-06-2024 21-06-2024 8,00,000
3 25-06-2024 06-06-2024 03-06-2024 10,00,000
4 25-06-2024 26-06-2024 16-06-2024 12,00,000
5 10-06-2024 14-06-2024 24-06-2024 14,00,000
6 10-06-2024 24-06-2024 26-06-2024 16,00,000
7 10-06-2024 28-06-2024 22-06-2024 18,00,000
8 10-06-2024 27-06-2024 15-06-2024 20,00,000