alleryStart learning →If the time of supply cannot be otherwise determined and a periodical return is due, it is the
Adate of the invoice
Bdue date of that return
Cdate of paying the tax
Ddate of the delivery
Answer & Solution
Correct answer: B. due date of that return
The residual rule uses the date on which the periodical return is to be filed, else the date on which tax is paid.
Keep practising Place of Supply
Browse all Place of Supply questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
A principal supply is the predominant element to which others areA mixed supply is taxed at the rate of theA gift pack of canned food, sweets, drinks and juices for one price is aA mixed supply is a combination supplied for a single price which isPacking, transport and insurance with goods are a composite supply. The principal supply iA composite supply is one whose supplies areMembers of the same family areTwo persons who are both controlled by a third person are