Section 13(3)(b) in The Himachal Pradesh Goods and Services Tax Act, 2017

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State of Himachal Pradesh - Subsection

Section 13(3)(b) in The Himachal Pradesh Goods and Services Tax Act, 2017

(b)the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or clause (b), the time of supply shall be the date of entry in the books of account of the recipient of supply:

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State of Himachal Pradesh - Subsection

Section 13(3)(b) in The Himachal Pradesh Goods and Services Tax Act, 2017