Goods received after 1st July

Tarun Kumar (Student) (25 Points)

21 June 2017  
Suppose Bill Dated 28th June, 2017 and Goods in Transit as on 1st July, 2017 Goods are sold against C Form i.e. 2% and under GST rate is 18% and goods delivered after 1st July. So what is the value for Buyer ???