Clarification in sec 31(1) of cgst act. 2017

This query is : Resolved

karan kumar (Querist)
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27 April 2019 Dear Experts,
I have confussion regarding POT time of supply as per section..31(1) of Cgst act. 2017. According to this sec....a registered person supplying taxable goods shall before or at the time of-
(A) removal of goods for supply to the recipient, where supply involves movement of goods, or
(B) delivery of goods or making available thereof to the recipient, in any other case,

I wanna highlight the clause b delivery of goods making available thereof to the recipient, again "or delivery of goods"
My doubt is while determining the time of supply wherein movement of goods involves, can we consider clause b delivery of goods instead of clause a,

Assume we sent the goods on 31/3 FROM our premises but the same delivered on 5/4 so can we consider the clause b considering delivery of goods as point of taxation time of supply

Pls clarify....

Thanks & Regards.
Karan

CA Anita Bhadra

CA Anita Bhadra (Expert)
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28 April 2019 There is a difference between clause (a) & (b) .

Last part of clause (b) says " in any other cases "

It means , if if supplies does not involve movement of goods THEN point of supply will be the time when recipient can start using the goods ( even though its not moved from the supplier's place ) In other words - The date when title of goods has been transferred without physical removal of goods)

CA Anita Bhadra

CA Anita Bhadra (Expert)
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28 April 2019 In your example , it depends what are the terms of supply . If it is ex factory the moment , it will be the day dispatched from the day from your premises ,

Otherwise ,POT will be the date of delivery when ownership transfer to buyer

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