ABC Ltd. supplied goods to XYZ Ltd. under a contract for the goods to be delivered to the factory of XYZ Ltd. The goods were removed from the factory of ABC Ltd. on 9th September 2020 and the goods were delivered to the factory of XYZ Ltd. on 15th September 2020.The invoice was issued on 18th September 2020 and the payment was credited to ABC’s account on 20th Oct. 2020 although the entry in the books was made on 19th Sept. 2020 when the cheque was received. The time of supply, in this case, will be :

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ABC Ltd. supplied goods to XYZ Ltd. under a contract for the goods to be delivered to the factory of XYZ Ltd. The goods were removed from the factory of ABC Ltd. on 9th September 2020 and the goods were delivered to the factory of XYZ Ltd. on 15th September 2020.<br />The invoice was issued on 18th September 2020 and the payment was credited to ABC’s account on 20th Oct. 2020 although the entry in the books was made on 19th Sept. 2020 when the cheque was received. The time of supply, in this case, will be :






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