<p style="text-align:justify"><span style="font-size:14px">Basis the residual entry, time of supply shall be</span></p>

<p style="text-align:justify"><span style="font-size:14px">if periodical return has been filed, then the due date of filing such periodical return; or</span></p>

<p style="text-align:justify"><span style="font-size:14px">date in which CGST/SGST/IGST liability is actually paid, in all other cases.</span></p>