<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Basis the residual entry, time of supply shall be</span></span></span></p>

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

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">if periodical return has been filed, then the due date of filing such periodical return; or</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">date in which CGST/SGST/IGST liability is actually paid, in all other cases.</span></span></span></p>
	</li>
</ul>