May 13, 2024
                            
                            
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                        What is the time of supply applicable with regard to addition in the value by way of interest, late fee or penalty or any delayed payment of consideration ?
The time of supply with regard to an addition in value on account of interest, late fee or penalty or delayed consideration shall be the date on which the supplier received such additional consideration.
Tags
                            
                                delayed-paymentpenaltytime-of-supplyinterest-feeconsiderationvalueaddition
                            
                        