<p style="margin-left:8px; margin-right:12px; text-align:justify"><span style="font-size:14px">In case it is not possible to determine the time of supply under aforesaid provisions, the time of supply is:</span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Due date of filing of return, in case where periodical return has to be filed</span></p>
	</li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Date of payment of tax in all other cases.</span></p>
	</li>
</ul>