alleryStart learning →If time of supply cannot be fixed otherwise and a periodical return is due, it is the date
Aof the next invoice
Bgoods are delivered
Cthe return is to be filed
Dtax is actually paid
Answer & Solution
Correct answer: C. the return is to be filed
The residuary rule picks the due date of the periodical return, and only in other cases the date of tax payment.
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