Mr. A sold goods to Mr. B. Determine the TOS in accordance with the provisions of section 12 of the CGST Act, 2017 in case supply involves movement of goods.
1. Date of removal - 1st October, 2019
2. Date of invoice - 2nd October, 2019
3. Date when goods made available to the recipient - 3rd October, 2019
4. Date of receipt of payment - 15th November, 2019

Mr. A sold goods to Mr. B. Determine the TOS in accordance with the provisions of section 12 of the CGST Act, 2017 in case supply involves movement of goods.
1. Date of removal - 1st October, 2019
2. Date of invoice - 2nd October, 2019
3. Date when goods made available to the recipient - 3rd October, 2019
4. Date of receipt of payment - 15th November, 2019 Correct Answer 1<sup>st</sup> October, 2019

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