EXPORT CLEARANCE

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 27-3-2018 Last Replied Date:- 3-5-2018 – We have passed shipping bill and ready to clear export consignment on 30th March,2018. But Bill of lading of the same consignment is generated in month of April-18.In above case can we book our export sales in current year i.e. 2017-18 or next financial year i.e. 2018-19. – Reply By Rajagopalan Ranganathan – The Reply = sir, According to Section 12 (2) of CGST Act, 2017 the time of supply of goods shall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the sup

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