Section 12(6) prescribes that the time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which ………
A. the supplier receives such addition in value
B. the supplier becomes entitled to such addition in value
C. Earlier of (a) and (b)
D. None of the above
Answer:A
Section 12(6) prescribes that the time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which ………
A. the supplier receives such addition in value B. the supplier becomes entitled to such addition in value C. Earlier of (a) and (b) D. None of the above