Case Law Details
Case Name : In re M/s Pasco Motor LLP (GST AAR Haryana)
Appeal Number : Advance Ruling No. HAR/HAAR/R/2018-19/11
Date of Judgement/Order : 30/08/2018
Related Assessment Year :
Courts :
AAR Haryana Advance Rulings
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In re M/s Pasco Motor LLP (GST AAR Haryana)
In case of invoices being raised by supplier in previous month and goods being received in the succeeding month, input tax credit on goods so received shall be available to the applicant, only when applicant has received the goods.
The liability to pay tax shall arise on the basis of time of supply, which in case of supply of goods is earlier of the following dates-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or
(b) the date on which the supplier receives the payment with respect to the supply.
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