alleryStart learning →Where the invoice is not issued in time and no payment is received, service time of supply is the date of
Aprovision of service
Bfiling of next return
Crecipient's booking
Dsigning the contract
Answer & Solution
Correct answer: A. provision of service
Clause (b) of section 13(2) uses the date of provision of service when the invoice is late and payment has not arrived earlier.
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