Page 3 - Chapter 5 TOS

05 Time of Supply

INDEX

No of
Sr. No. Description Pg. No
Illust.
1 Sec 12(2): TOS of Goods under Forward Charge read with N/no. 66/2017 5.02 1
2 Continuous supply of goods 5.02 1

3 Goods sent on sale on Approval or return basis 5.03 1
4 Proviso to Sec 12(2):- TOS of Goods for excess amount received upto Rs 1000 5.03 1

5 Sec 12(3):- TOS of goods under Reverse Charge 5.04 2

6 Sec 13(2): TOS of Services under Forward Charge 5.06 4
7 Sec 13(3): TOS of Services under Reverse Charge 5.10 2

8 GST Payment on Spectrum Usage Services by Telecom Operators 5.11 3
[Cir no. 222/16/2024]
9 Combined Questions on Section 12 & 13 5.13 1
10 Sec 12(5)/13(5): TOS in Residual case 5.14 1

11 Sec 12(6)/13(6): TOS for Enhancement in value on account of interest/late 5.14 1
fee/penalty on delayed payment of consideration

12 Sec 14: Change in rate of Tax 5.15 2

Total no. of Illustrations 20

S.No. Description Chap. No. Que. No. No. Illus.
1 Study Material 05 Q. 2,6,9, 11, 8

2 Examination 05 Q. 1.10, 12.1 5
3 RTP & MTP 05 Q. 15,18, 19, 3
4 Other 05 Q.3, 4, 5,7, 8,12,13, 14,16, 17, 9

Total No. of Illusttrations 20

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