EXPORT CLEARANCE
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 27-3-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
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
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