<p style="margin-left:7px; text-align:justify"><span style="font-size:14px">Earliest of the following dates:</span></p>

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

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Date of receipt of goods</span></p>
	</li>
</ul>

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

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Date on which the payment is entered in the books of accounts of the recipient or the date on which the payment is debited in his bank account, whichever is earlier</span></p>
	</li>
</ul>

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

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Date immediately following 30 days from the date of issue of invoice or any other legal document in lieu of invoice by the supplier</span></p>
	</li>
</ul>

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

<p style="margin-left:8px; margin-right:3px; text-align:justify"><span style="font-size:14px">However, if it is not possible to determine the time of supply in aforesaid manner, then the time of supply is the date of entry of the transaction in the books of accounts of the recipient of supply.</span></p>