Time of supply of goods

Q-1 find out the time of supply in the following independent cases.[NO movement of goods]
TOS is earlier of (i) when goods are made available to the customers (ii) the date of invoice

Sr. number Date of removal Date of invoice Date of Receipt

/payment
1 1-nov-2018 2-nov-2018 5-dec-2018
2 3-nov-2019 1-nov-2019 25-nov-2018
3 4-dec-2021 4-dec-2021 1-nov 2021
4 5-jan-2021 7-jan-2021 13-jan-2021
5 10-jan-2019 9- Jan- 2019 15-jan-2019
6 25-feb-2019 26-feb-2019 5-mar-2019

Q-2 find out the time of supply in the following independent cases .[ NO movement ofgoods]

Sr. Date of Date of invoice Date of Receipt

number removal /payment
1 7- jan-2019 5-jan-2019 15-jan-2019
2 8-dec-2018 8-dec-2018 25-nov-2018
3 11-dec-2018 12-dec-2018 16-nov-2019
4 20-nov-2018 22-nov-2018 15-dec-2018
5 27-feb-2019 24-feb-2019 6-mar-2019
6 24-nov-2018 21-nov-2018 15-dec-2018

Q-3 find out the time of supply in the following independent cases .

Sr. number Date of removal Date of invoice Date of Receipt /payment

1 3-Jan-2019 17-jan-2019 18-jan-2019
2 11-jan-2019 8-jan-2019 9-jan-2019
3 23-feb-2019 28-jan-2019 26-feb-2019
4 17-feb-2019 19-feb-2019 15-feb-2019
5 14-mar-2019 5-mar-2019 11-mar-2019
6 28-mar-2019 29-mar-2019 30-mar-2019

Q-4 find out the time of supply in the following independent cases .

Sr. number Date of removal Date of invoice Date of Receipt /payment

1 2.11.18 01.11.18 15.12.18
2 1.11.18 03.11.18 25.11.18
3 8.01.19 09.01.19 22.01.19
4 10.03.19 07.03.19 14.03.19
Q 5 TOS when movement of goods & payment is also involved

Sr Date on which goods Date of Date of Date of credit TOS=ANS

 No are made available Invoice receipt of in bank
Payment account
1 11/05/2021 12/05/2021 16/04/2021 15/04/2021
2 20-07-2021 15-07-2021 25-07-2021 26-07-2021
3 26/08/2021 28/08/2021 22/08/2021 22/08/2021
4 26-09-2021 28-09-2021 25-09-2021 27-09-2021
5 20/06/2021 22/06/2021 16/06/2021 17/06/2021

Q-5 Mr. x in Gujrat gets an order from Mr.Y in Bangalore on 18th march 2019 for supply of
refrigerator. Mr X dispatches the goods from his premises to his transporter premises on
20.march.2019. the transporter initiated the transportation on 22nd march 2019 and goods finally
received the premises on Mr.Y 26th march 2019 find the date of removal of goods .

Q-6 Mr. x in Gujrat gets an order from Mr.Y in Bangalore on 18 th march 2019 for supply of
refrigerator. Mr. Y’s transporter takes delivery of same goods from the building on 21 st march
2019. Ascertain the time of supply .

Q-7 Mr. Ram sold goods to Mr. shyam worth rs. 500000 the invoice was issued on 15 th nov and the
payment was received on 30th November and the goods were supplied on 20th November find the
time of supply.

Q-8 A machine has to be supplied at site it is done by collecting various component from different
vender’s and assembling the machine at site. The details of various events are :-

a) 17th sep 18 = P.O with advance 50k is received for goods worth rs 1200000 and the entry
dually made in the sellers books of accounts .
b) 20 oct 19 = the machine is assemble , tested, at site and Accepted by the buyer.
c) 23 oct 19 = invoice raised
d) 4 nov 2019 = balance payment of 1105000 received .

Q-9 from the following information find the time of supply [Branch transfer –Advance payment)

SR.NR DATE OF DATE OF DELEVERY DATE OF R\P AEDDITIONAL TOS

INVOICE REMOVAL OF GOODS INFORMATION
1 25-11-21 10-11 -21 12-11-21 15-12-21 -
2 15-10-21 22-10-21 14-10-21 - It was a branch trf
3 6-12-21 8-12-21 10-12-21 - Branch trf
4 16-9-21 16-9-21 20-9-21 15-9- The total contract was
21=5,00,000 rs.7,50,000 and advance
was recd on 15-9-21 for
22-9- rupees 5lac and balance
21=2,50,000 amount on 22-9-21

5 20-11-21 21-11-21 22-11-21 15-11-21 Entire amount recd as an

advance
Q-10 from the following information find the time of supply .

SR.N DATE OF DATE OF DILEVERY DATE OF R\ AEDDITIONAL TOS

R INVOICE REMOVAL OF P INFORMATION
GOODS
1 22-oct-21 14-oct-21 6-jan-22 6-jan-22 -
 2 6-oct-21 4-oct-21 16-oct-21 - It was a branch
trf
3 5-dec-21 10-dec-21 11-dec-21 - Branch trf
4 15-dec-21 13-dec-21 14-dec-21 15-oct- The total
21=7,00,000 contract was
rs.10,50,000 and
25-nov-21= advance was
3,50,000 recd on 15-oct-
21 and balance
amount on 25-
nov-21
5 10-jan-21 11-jan-21 11-jan-21 05-jan-21 Entire amount
recd as an
advance
Q-11 compute the TOS for the following independent cases.[ CONTINUOUS SUPPLY]

(i)
SR.NO DATE OF INVOICE DATE OF DATE OF R/P TOS
STATEMENT OF
ACCOUNTS
1 20-NOV-21 25-NOV-21 1-DEC-21
2 15-OCT-21 15-OCT-21 14-OCT-21
3 10-DEC-21 9-DEC-21 12-DEC-21
4 15-JAN-22 12-JAN-22 17-JAN-22
5 10-JAN-22 9-JAN-22 5-JAN-22
6 20-DEC-21 25-DEC-21 31-DEC-21
7 13-FEB-22 15-FEB-22 20-FEB-22
Q-11 compute the TOS for the following independent cases.

SR.NO. DATE OF DATE OF ACCEPTANCE OF DATE OF R/P

REMOVAL INVOICE RECEIPENT
1 11-NOV-18 15-NOV-18 20-NOV-18 25-NOV-18
2 15-NOV-18 15-NOV-18 16-DEC-18 12-NOV-18
3 20-DEC-18 15-FEB-19 10-FEB-19 11-FEB-19
4 1-NOV-18 25-AUG-18 20-AUG-18 26-AUG-16
5 1-JAN-19 3-JULY-18 2-JULY-18 2-AUG-18
6 12-FEB-19 9-FEB-19 15-FEB-19 20-FEB-19
Q.12 A supplier sends goods of approval basis request you to calculate TOS

SR.NO DATE OF DATE OF ACCEPTANCE DATE OF R/P

REMOVAL INVOICE
1 4-OCT-18 6-JULY-19 - 25-JULY-19
2 8-OCT-18 5-APRIL-19 - 16-FEB-19
3 9-NOV-18 11-JUNE-19 - 10-JUNE-19
4 12-NOV-18 3-MAR-19 - 10-MAR-19
5 15-NOV-18 13-JUNE-19 - 5-JUNE-19
6 19-NOV-18 8-APRIL-19 - 11-MAR-19