Time and Place of Supply under GST
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Kit Library / Commerce / Taxation
⚡ Topic Learning KitGST Supply Rules module 2
English 17 leveled MCQs Free
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All 17 questions, laddered from warm-up to topper-level, each with its answer and the reasoning behind it.
Warm-up · 8 questions
Q1. For supply of goods, the time of supply is determined by the earliest of which of the following?
Beginner
A
Date of delivery, date of invoice, date of payment
B
Date of invoice, date of payment, date of receipt of goods
C
Date of invoice, date of payment, date of filing return
D
Date of delivery, date of invoice, due date of payment
Show the answer
A · Date of delivery, date of invoice, date of payment
As per the source, for goods, time of supply is the earliest of the date of delivery, date of invoice, and date of payment.
Q2. A supplier delivers goods on April 10th, issues invoice on April 12th, and receives payment on April 15th. What is the time of supply?
Beginner
A
April 20th
B
April 12th
C
April 10th
D
April 15th
Show the answer
C · April 10th
The time of supply for goods is the earliest of delivery, invoice, or payment. Delivery on April 10th is the earliest.
Q3. For services, if the invoice is issued within the prescribed period, the time of supply is the earlier of which two dates?
Beginner
A
Date of provision of service and date of invoice
B
Date of invoice and due date of payment
C
Date of invoice and date of payment
D
Date of provision of service and date of payment
Show the answer
C · Date of invoice and date of payment
When invoice is issued within the prescribed period, time of supply for services is the earlier of date of invoice or date of payment.
Q4. What is the place of supply for goods sold without any movement?
Beginner
A
Location of the invoice
B
Location of the recipient's registered office
C
Location of the goods at the time of delivery
D
Location of the supplier
Show the answer
C · Location of the goods at the time of delivery
When goods are sold without movement, the place of supply is the location where the goods are located at the time of delivery to the recipient.
Q5. White Planet of Mumbai, Maharashtra sold ten TV sets to Vani of Nagpur, Maharashtra. What is the place of supply and which tax applies?
Beginner
A
Nagpur, Maharashtra; CGST & SGST
B
Mumbai, Maharashtra; IGST
C
Mumbai, Maharashtra; CGST & SGST
D
Nagpur, Maharashtra; IGST
Show the answer
A · Nagpur, Maharashtra; CGST & SGST
Place of supply is Nagpur (destination). Since supplier and place of supply are in same state, CGST & SGST apply.
Q6. White Planet of Mumbai, Maharashtra sold 30 TV sets to Madhav of Bangalore, Karnataka. What is the place of supply and which tax applies?
Beginner
A
Bangalore, Karnataka; CGST & SGST
B
Mumbai, Maharashtra; IGST
C
Mumbai, Maharashtra; CGST & SGST
D
Bangalore, Karnataka; IGST
Show the answer
D · Bangalore, Karnataka; IGST
Place of supply is Bangalore (destination). Since supplier and place of supply are in different states, IGST applies.
Q7. For supply of goods, GST is payable on advance received.
Beginner
A
True
B
False
Show the answer
B · False
The source states that GST is not payable on advance received for supply of goods.
Q8. For inter-state supply, IGST is levied by the Central Government.
Beginner
A
True
B
False
Show the answer
A · True
As per the source, IGST is levied by the Central Government on all inter-state transactions of taxable goods or services.
Building up · 9 questions
Q9. KGF, a manufacturer, received an advance for a machine on 15.10.2025. The machine was delivered and invoice raised on 25.10.2025. What is the time of supply?
Intermediate
A
16.10.2025
B
25.10.2025
C
18.10.2025
D
15.10.2025
Show the answer
B · 25.10.2025
GST is not payable on advance received for supply of goods. Thus, time of supply is the date of invoice/delivery, i.e., 25.10.2025.
Q10. A graphic designer completes a service on March 10th, issues invoice on March 15th, and receives payment on March 20th. What is the time of supply?
Intermediate
A
March 15th
B
March 31st
C
March 10th
D
March 20th
Show the answer
A · March 15th
Invoice issued within prescribed period, so time of supply is earlier of invoice date (March 15) and payment date (March 20) = March 15.
Q11. Under reverse charge mechanism for goods, the time of supply is the earliest of which of the following?
Intermediate
A
Date of receipt of goods, date of invoice, date immediately following 60 days from invoice
B
Date of receipt of goods, date of invoice, date of payment
C
Date of payment, date of invoice, date immediately following 60 days from invoice
D
Date of receipt of goods, date of payment, date immediately following 30 days from invoice
Show the answer
D · Date of receipt of goods, date of payment, date immediately following 30 days from invoice
For RCM goods, time of supply is earliest of receipt of goods, payment date (earlier of book entry or bank debit), and date immediately following 30 days from invoice.
Q12. Under reverse charge mechanism for services, the time of supply is the earliest of which of the following?
Intermediate
A
Date of invoice and date of payment
B
Date of provision of service and date of payment
C
Date of payment and date immediately following 60 days from invoice
D
Date of payment and date immediately following 30 days from invoice
Show the answer
C · Date of payment and date immediately following 60 days from invoice
For RCM services, time of supply is earliest of date of payment (earlier of book entry or bank debit) and date immediately following 60 days from invoice.
Q13. Sinu supplies goods to Rinu, issuing an invoice on October 1, 2024. Payment is received on November 22, 2024. What is the relevant date for time of supply?
Intermediate
A
October 1, 2024
B
November 22, 2024
C
The last day of the one-month credit period
D
The date the purchase order was placed
Show the answer
A · October 1, 2024
For goods, time of supply is earliest of delivery, invoice, or payment. Invoice on October 1 is earlier than payment on November 22.
Q14. Mr. Ambili of New Delhi leased his machine to Mr. Benjamin of Noida, UP. After 14 months, Mr. Ambili sells the machine to Mr. Benjamin for Rs. 4,00,000. There is no movement of goods. What is the place of supply?
Intermediate
A
None of the other options
B
New Delhi
C
Neither New Delhi nor Noida
D
Noida
Show the answer
D · Noida
Since there is no movement of goods, place of supply is the location of goods at the time of delivery, which is Noida (UP).
Q15. If person A in Kerala ships goods to person C in Tamil Nadu on the instructions of person B in Kerala, what is the place of supply?
Intermediate
A
Kerala
B
Tamil Nadu
C
Both Kerala and Tamil Nadu
D
Neither Kerala nor Tamil Nadu
Show the answer
A · Kerala
When goods are delivered to a third person on instructions of another, the place of supply is the location of the person instructing (B in Kerala).
Q16. Mr. Ramesh of Mumbai, Maharashtra gets an order from Holy Ltd. of Chennai, Tamil Nadu. Holy Ltd. arranges its own transportation and takes TV sets ex-factory. What is the place of supply?
Intermediate
A
Both Maharashtra and Tamil Nadu
B
Maharashtra
C
Neither Maharashtra nor Tamil Nadu
D
Tamil Nadu
Show the answer
B · Maharashtra
Since goods are received ex-factory in Maharashtra, movement terminates there; place of supply is Maharashtra.
Q17. Jayesh is travelling from Mumbai to Delhi by air. He purchases coffee and snacks on the plane. The airline is registered in both Mumbai and Delhi. What is the place of supply?
Intermediate
A
Neither Mumbai nor Delhi
B
Either Mumbai or Delhi
C
Mumbai
D
Delhi
Show the answer
C · Mumbai
Place of supply for food and beverages on board is the location where the items were loaded, which is Mumbai.
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