Sir, time of supply - illustration 9 Sodexo coupons were issued August 9, from this date why dont we caluculate 6 months and put the date as date of redemption of voucher i.e FEB 08. In the video it was ended up saying date of redemption of voucher thats it. My query is that, because every one will make use of that coupon or may mot but the given time line is 6 months. Then FEB 08, will be date of redemption of service?
That means different coupon redemption dates we have to take in to account? is that GST CGST ACT 2017, not specified ending dates or last date of 6 month?
They have never specified ending date or last date in Section 12(4) of CGST ACT. The only specified in that law is that if supply is not identifiable then TOS Would be date of redemption of voucher. That means we will look at whenever voucher is redeemed. Practically it will be tracked when the voucher is redeemed.
Ok Sir. Got it. Thank you so much